160. In section 24A (appeals dependent on issues falling to be decided by Inland Revenue)(1)—
(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”.
Section 24A was inserted by paragraph 33 of Schedule 7 to the Social Security Contributions (Transfer of Functions, etc) Act 1999 (c.2).