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The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

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Changes over time for: Paragraph 138

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There are currently no known outstanding effects for the The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 138. Help about Changes to Legislation

Income Tax (Construction Industry Scheme) Regulations 2005U.K.

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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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