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

Social Security (Northern Ireland) Order 1998 U.K.

42.  In article 11A(2)(d) (reference of issues by the Department to Inland Revenue) for “tax appeal Commissioners” substitute “First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal”.

Commencement Information

I1 Sch. 2 para. 42 in force at 1.4.2009, see art. 1(2)