The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Inheritance Tax Act 1984 U.K.

125.—(1) Section 272 (general interpretation) is amended as follows.

(2) Omit the entry for “Special Commissioners”.

(3) Insert the following definitions at the appropriate places—

““HMRC” means Her Majesty’s Revenue and Customs;”;

““the TCEA 2007” means the Tribunals, Courts and Enforcement Act 2007;”; and

““the tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal,”.

Commencement Information

I1 Sch. 1 para. 125 in force at 1.4.2009, see art. 1(2)