SCHEDULE 1 U.K. Consequential Amendments and Supplemental Provisions – Primary Legislation

Finance Act 1996 U.K.

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;”.

Commencement Information

I1 Sch. 1 para. 238 in force at 1.4.2009, see art. 1(2)