Finance Act 2003U.K.
This section has no associated Explanatory Memorandum
360.—(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.”.
Commencement Information
I1Sch. 1 para. 360 in force at 1.4.2009, see art. 1(2)