xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
292.—(1) Paragraph 147 (interpretation) 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 “gas utility” insert—
““HMRC” means Her Majesty’s Revenue and Customs;”
Commencement Information
I1Sch. 1 para. 292 in force at 1.4.2009, see art. 1(2)