SCHEDULE 3Minor, consequential and supplemental provisions
Social Security Act 1998160
In section 24A (appeals dependent on issues falling to be decided by Inland Revenue)63—
a
in subsection (1) for “an appeal tribunal or Commissioner” substitute “the First-tier Tribunal or Upper Tribunal”; and
b
in subsection (2)(c)(iii) for “appeal tribunal or Commissioner” substitute “First-tier Tribunal or Upper Tribunal”.