xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
248. In section 10A(2)(d) (reference of issues by Secretary of State to Inland Revenue)(1)—
(a)for “tax appeal Commissioners” substitute “First-tier Tribunal or Upper Tribunal”; and
(b)for “their decision” substitute “the tribunal’s decision”.
Commencement Information
I1Sch. 1 para. 248 in force at 1.4.2009, see art. 1(2)
Section 10A was inserted by paragraph 24 of Schedule 7 to the Social Security Contributions (Transfer of Functions, etc) Act 1999 (c. 2).