Registered Pension Schemes (Relief at Source) Regulations 2005U.K.
This section has no associated Explanatory Memorandum
144. In regulation 2(2) (interpretation) after the entry for “TMA 1970” insert—
““tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.”.
Commencement Information
I1Sch. 2 para. 144 in force at 1.4.2009, see art. 1(2)