SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Finance Act 1996
238.
(1)
Section 70(1) (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 “the Environment Agency” insert—
““HMRC” means Her Majesty’s Revenue and Customs;”.