# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 248: Social Security Act 1998


In section 10A(2)(d) (reference of issues by Secretary of State to Inland Revenue)—
(a) for “tax appeal Commissioners” substitute “First-tier Tribunal or Upper Tribunal”; and
(b) for “their decision” substitute “the tribunal’s decision”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/248 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-248
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.