SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Finance Act 1994I1208
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;