http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1

SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation

Finance Act 1994I1197

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 7119 substitute—

The meaning of tribunal
7Meaning of tribunal
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.