Taxes Management Act 1970U.K.
This section has no associated Explanatory Memorandum
27. Before section 48 insert—
“47C Meaning of tribunal
In this Act “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.”.
Commencement Information
I1Sch. 1 para. 27 in force at 1.4.2009, see art. 1(2)