371.—(1) Section 121 (minor definitions) is amended as follows.
(2) After the definition of “employee” insert—
““HMRC” means Her Majesty’s Revenue and Customs;”.
(3) After the definition of “tax” insert—
““tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.”.
Commencement Information
I1Sch. 1 para. 371 in force at 1.4.2009, see art. 1(2)