The Tribunal Procedure (Amendment No. 2) Rules 2017

Amendment to the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009

8.  In rule 1(3)(1) (citation, commencement, application and interpretation)—

(a) insert at the appropriate place—

““devolved Welsh case” means an appeal, referral or application under—

(a)

a Measure or Act of the National Assembly for Wales; or

(b)

an instrument made under a Measure or Act of the National Assembly for Wales;

“WRA” means the Welsh Revenue Authority.”;

(b) in the definition of “respondent”(2)—

(i) in paragraph (a) after “an MP expenses case” insert “or a devolved Welsh case”;

(ii) omit “and” at the end of paragraph (b);

(iii) after paragraph (b) insert—

“(ba) in a devolved Welsh case—

(i) WRA, where WRA is not an appellant;

(ii) in proceedings brought by WRA alone, a person against whom the proceedings are brought or to whom the proceedings relate; and”;

(c) omit the full stop after the definition of “Tribunal”.

(1)

Rule 1(3) was amended by S.I. 2010/2653; there are other amending instruments but none is relevant.

(2)

The definition of “respondent” in rule 1(3) was substituted by S.I. 2010/2653; there are other amending instruments but none is relevant.