There are currently no known outstanding effects for the The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 138.
138.—(1) Regulation 2 (interpretation) is amended as follows.
(2) Omit the entry for “tax appeal Commissioners”.
(3) After the entry for “TMA” insert—
““tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.”.
Commencement Information
I1Sch. 2 para. 138 in force at 1.4.2009, see art. 1(2)
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