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;”.