# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 184: Taxation of Chargeable Gains Act 1992


In section 288(1) (interpretation) after the definition of “trading stock” insert—
““the 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/184 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-184
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.