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197.—(1) Section 7 (VAT and duties tribunals) is amended as follows.
(2) For the heading (and for the cross-heading preceding section 7) and section 7(1) substitute—
In the following provisions of this Chapter references to an appeal tribunal are references to the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.”.
Section 7 was amended by section 100 of, and paragraph 13 of Schedule 14 and Schedule 15 to, the Value Added Tax Act 1994 (c. 23).
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