SCHEDULE 2Consequential Amendments and Supplemental Provisions – Secondary Legislation
Export (Penalty) Regulations 2003I1121
1
Regulation 2 (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 “exporter” insert—
“HMRC” means Her Majesty’s Revenue and Customs.