SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Finance Act 2003I1360
1
Section 24(3) (introductory) 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 “demand notice” insert—
“HMRC” means “Her Majesty’s Revenue and Customs.