Paragraph 208 Finance Act 1994I1
United Kingdom
(1)
Section 73(1) (interpretation) is amended as follows.
(2)
In subsection (1)—
(a)
in the definition of “appeal tribunal”, for “a VAT and duties tribunal” substitute—
“the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;”,
(b)
after the definition of “the higher rate” insert—
““HMRC” means Her Majesty’s Revenue and Customs;”
Annotations
Commencement
- I1
Sch. 1 para. 208 in force at 1.4.2009, see art. 1(2)