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The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
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- UK Statutory Instruments
- 2009 No. 56
- SCHEDULE 2
- Paragraph 161
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Control of Cash (Penalties) Regulations 2007U.K.
This section has no associated Explanatory Memorandum
161. In regulation 2 (interpretation) after “the Commissioners” insert—
““tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.”.
Commencement Information
I1Sch. 2 para. 161 in force at 1.4.2009, see art. 1(2)
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