Income Tax (Pay As You Earn) Regulations 2003U.K.
This section has no associated Explanatory Memorandum
93. In regulation 2 (interpretation) after the entry for “trade dispute” insert—
““tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.”.
Commencement Information
I1Sch. 2 para. 93 in force at 1.4.2009, see art. 1(2)