SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation

Finance Act 2003360

1

Section 24(3) (introductory) 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 “demand notice” insert—

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