Amendments to the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009

2.—(1) The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009(1) 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)(2);”.

(1)

S.I. 2009/273; relevant amending legislation are S.I. 2010/2653, paragraph 190 of Schedule 8 to the Crime and Courts Act 2013 (c. 22) and S.I. 2023/327.

(2)

2022 c. 3.