Transitional provision9
1
This article applies to an appeal which lies to the Upper Tribunal by virtue of paragraph 11(2) of Schedule 3 to the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 20098 (transitional provisions) against a decision of—
a
the Commissioners for the general purposes of the income tax established under section 2 of the Taxes Management Act 19709;
b
the Commissioners for the special purposes of the Income Tax Acts established under section 4 of the Taxes Management Act 1970;
c
the VAT and duties tribunals established under Schedule 12 to the Value Added Tax Act 199410;
d
the tribunal established under section 706 of the Income and Corporation Taxes Act 198811; or
e
the tribunal established under section 704 of the Income Tax Act 200712.
2
In rule 21(2)(a) of the Tribunal Procedure (Upper Tribunal) Rules 200813 (application to the Upper Tribunal for permission to appeal) the reference to the tribunal which made the decision challenged is to be read as a reference to the First-tier Tribunal.