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208.—(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;”
Commencement Information
I1Sch. 1 para. 208 in force at 1.4.2009, see art. 1(2)