Amendments to the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 20092.
(1)
The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 20092 are amended as follows.
(2)
In rule 1(3) (citation, commencement, application and interpretation) in the definition “HMRC”—
(a)
at the end of sub-paragraph (a) omit “and”;
(b)
at the end of sub-paragraph (b) insert “and”
; and
(c)
after sub-paragraph (b) insert—
“(c)
the Gambling Commission when carrying out functions under Part 3 of the Finance Act 2022 (economic crime (anti-money laundering) levy)3;”.