162.—(1) Section 26 (appeals involving issues that arise on appeal in other cases) is amended as follows.
(2) In subsection (1)—
(a)in paragraph (a) for “an appeal tribunal, or from an appeal tribunal to a Commissioner” substitute “the First-tier Tribunal, or from the First-tier Tribunal to the Upper Tribunal”; and
(b)in paragraph (b) for “a Commissioner” substitute “the Upper Tribunal”.
(3) In subsection (2) for “tribunal or Commissioner” substitute “First-tier Tribunal or Upper Tribunal”.
(4) In subsection (3)(a) and (b) for “tribunal” substitute “First-tier Tribunal”.
(5) In subsection (4)—
(a)for “appeal tribunal or Commissioner” substitute “First-tier Tribunal or Upper Tribunal”; and
(b)in paragraph (b) for “tribunal or Commissioner” substitute “First-tier Tribunal or Upper Tribunal”.
(6) In subsection (5)—
(a)for “appeal tribunal or Commissioner” substitute “First-tier Tribunal or Upper Tribunal”; and
(b)for “tribunal or Commissioner” substitute “First-tier Tribunal or Upper Tribunal”.
(7) In subsection (7)(a) for “a Commissioner”, in both places, substitute “the Upper Tribunal”.