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.