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

Finance Act 2003 U.K.

371.—(1) Section 121 (minor definitions) is amended as follows.

(2) After the definition of “employee” insert—

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

(3) After the definition of “tax” insert—

““tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.”.

Commencement Information

I1 Sch. 1 para. 371 in force at 1.4.2009, see art. 1(2)