The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Finance Act 1994 U.K.

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

I1 Sch. 1 para. 208 in force at 1.4.2009, see art. 1(2)