Paragraph 27 Taxes Management Act 1970
Before section 48 insert—
“47C.Meaning of tribunal
In this Act “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.”.
Before section 48 insert—
“47C.Meaning of tribunal
In this Act “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.”.