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

Control of Cash (Penalties) Regulations 2007U.K.

This section has no associated Explanatory Memorandum

161.  In regulation 2 (interpretation) after “the Commissioners” insert—

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

Commencement Information

I1Sch. 2 para. 161 in force at 1.4.2009, see art. 1(2)