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)