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

Value Added Tax Act 1994U.K.

This section has no associated Explanatory Memorandum

218.  For section 82 (appeal tribunals) substitute—

82    Meaning of “tribunal”

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

Commencement Information

I1Sch. 1 para. 218 in force at 1.4.2009, see art. 1(2)