Finance Act 1996U.K.
This section has no associated Explanatory Memorandum
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
I1Sch. 1 para. 238 in force at 1.4.2009, see art. 1(2)