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434.—(1) Section 318(1) (interpretation of Part 7)(1) 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.”.
Commencement Information
I1Sch. 1 para. 434 in force at 1.4.2009, see art. 1(2)
The definition of “the Special Commissioners” was inserted by section 108(1), (8) and (10) of the Finance Act 2007.