# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 157: Income and Corporation Taxes Act 1988


In section 832 (Interpretation of the Corporation Tax Acts etc) after the definition of “trade” insert—
““tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/157 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-157
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.