# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 218: Value Added Tax Act 1994


For section 82 (appeal tribunals) substitute—
“Meaning of “tribunal”
82 In this Act “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.”.

---
Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/218 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-218
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.