There are currently no known outstanding effects for the The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 292.
292.—(1) Paragraph 147 (interpretation) is amended as follows.
(2) 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;”.
(3) After the definition of “gas utility” insert—
““HMRC” means Her Majesty’s Revenue and Customs;”
Commencement Information
I1Sch. 1 para. 292 in force at 1.4.2009, see art. 1(2)
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