Amendments to the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
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Memorandwm Esboniadol
2.—(1) The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009(1) are amended as follows.
(2) In rule 1(3) (citation, commencement, application and interpretation) in the definition “HMRC”—
(a)at the end of sub-paragraph (a) omit “and”;
(b)at the end of sub-paragraph (b) insert “and”; and
(c)after sub-paragraph (b) insert—
“(c)the Gambling Commission when carrying out functions under Part 3 of the Finance Act 2022 (economic crime (anti-money laundering) levy)(2);”.
(1)
S.I. 2009/273; relevant amending legislation are S.I. 2010/2653, paragraph 190 of Schedule 8 to the Crime and Courts Act 2013 (c. 22) and S.I. 2023/327.
(2)