SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Finance Act 2004I1434
1
Section 318(1) (interpretation of Part 7)179 is amended as follows.
2
Omit the definition of “the Special Commissioners”.
3
After the definition of “tax” insert—
“tribunal” means the First-tier tribunal, or where determined by or under Tribunal Procedure Rules, the Upper Tribunal.