Paragraph 280 Finance Act 1999
After paragraph 9(2) insert—
“(3)For the purposes of this Part “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.”.
After paragraph 9(2) insert—
“(3)For the purposes of this Part “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.”.