SCHEDULE 3Transitional and Saving Provisions
GeneralI11
1
In this Schedule—
“commencement date” means the date on which this Order comes into force;
“enactment” includes subordinate legislation (within the meaning of the Interpretation Act 1978285);
“HMRC” means Her Majesty’s Revenue and Customs;
“tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.
2
For the purposes of this Schedule there are “current proceedings” if, before the commencement date—
a
any party has served notice on an existing tribunal for the purpose of beginning proceedings before the existing tribunal, and
b
the existing tribunal has not concluded proceedings arising by virtue of that notice.