Finance Act 1994U.K.
This section has no associated Explanatory Memorandum
204. In section 17(2) (interpretation) after the entry for “the Community Customs Code” insert—
““HMRC” means Her Majesty’s Revenue and Customs;”.
Commencement Information
I1Sch. 1 para. 204 in force at 1.4.2009, see art. 1(2)