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

Value Added Tax Act 1994U.K.

This section has no associated Explanatory Memorandum

225.  In section 96(1) (other interpretative provisions) before the definition of “invoice” insert—

““HMRC” means Her Majesty’s Revenue and Customs;”.

Commencement Information

I1Sch. 1 para. 225 in force at 1.4.2009, see art. 1(2)