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

Stamp Act 1891 U.K.

4.  In section 122(1) (definitions) at the end insert—

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

Commencement Information

I1 Sch. 1 para. 4 in force at 1.4.2009, see art. 1(2)