The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 No. 56

SCHEDULE 1 U.K. Consequential Amendments and Supplemental Provisions – Primary Legislation

Finance Act 2003 U.K.

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

I1 Sch. 1 para. 371 in force at 1.4.2009, see art. 1(2)