xmlns:atom="http://www.w3.org/2005/Atom"
138. In section 114 (appeals)—
(a)in subsection (1)—
(i)for “FHSAA” substitute “First-tier Tribunal”; and
(ii)omit the words from “by giving notice” to the end; and
(b)in subsections (4), (5), (6)(b) and (7) for “FHSAA”, in each place, substitute “First-tier Tribunal”.