http://www.legislation.gov.uk/ukpga/1994/9/part/I/chapter/II/crossheading/vat-and-duties-tribunals/2020-04-01Finance Act 1994An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1994-05-03texttext/xmlenStatute Law Database2024-05-17Expert Participation2020-04-01 Part I Customs and ExciseChapter II Appeals and Penalties <Substitution ChangeId="key-86b8411a0565aeb558b1ee3c053193ed-1506673361698" CommentaryRef="key-86b8411a0565aeb558b1ee3c053193ed">The meaning of tribunal</Substitution><Substitution ChangeId="key-86b8411a0565aeb558b1ee3c053193ed-1506673361698" CommentaryRef="key-86b8411a0565aeb558b1ee3c053193ed">Meaning of tribunal</Substitution>7In the following provisions of this Chapter references to an appeal tribunal are references to the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.S. 7 wholly in force at 31.8.1994; s. 7 not in force at Royal Assent see s. 19(1); s. 7 (except s. 7(1)(b)) in force at 1.7.1994 by S.I. 1994/1690, art. 2; s. 7(1)(b) in force at 31.8.1994 by S.I. 1994/2143, art. 2Pt. 1 Chapter 2 (ss. 7-19) applied (17.3.2000) by S.I. 2000/426, art. 5Pt. 1 Ch. 2 applied (24.11.2003) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003 (S.I. 2003/2758), arts. 1, 4(a)S. 7 and crossheading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 197(2)Pt. 1 Ch. 2 applied (1.4.2010) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010 (S.I. 2010/594), arts. 1, 4(a)
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<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1994/9/part/I/chapter/II/2020-04-01" title="Part I Chapter II"/>
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<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1994/9/part/I/chapter/II/crossheading/civil-penalties/2020-04-01" title="Crossheading; Part I Chapter II Crossheading; Civil penalties"/>
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S. 7 wholly in force at 31.8.1994; s. 7 not in force at Royal Assent see s. 19(1); s. 7 (except s. 7(1)(b)) in force at 1.7.1994 by
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; s. 7(1)(b) in force at 31.8.1994 by
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,
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Pt. 1 Ch. 2 applied (24.11.2003) by
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,
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S. 7 and crossheading substituted (1.4.2009) by
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,
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,
<CitationSubRef id="cprxm1332-00010" CitationRef="cprxm1332-00008" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/197/2" SectionRef="schedule-1-paragraph-197-2" Operative="true">Sch. 1 para. 197(2)</CitationSubRef>
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<Para>
<Text>
Pt. 1 Ch. 2 applied (1.4.2010) by
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,
<CitationSubRef id="cc106729265450" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2010/594/article/1" SectionRef="article-1">arts. 1</CitationSubRef>
,
<CitationSubRef id="cc151621842217" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/uksi/2010/594/article/4/a" Operative="true" SectionRef="article-4-a">4(a)</CitationSubRef>
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