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

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Finance Act 2001

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307.—(1) Section 48 (interpretation of part) 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 “gravel” insert—

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

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