Finance Act 1994U.K.
This section has no associated Explanatory Memorandum
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—
“The meaning of tribunalU.K.
7 Meaning 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.”.
Commencement Information
I1Sch. 1 para. 197 in force at 1.4.2009, see art. 1(2)
(1)
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).