Paragraph 4 Stamp Act 1891
In section 122(1) (definitions) at the end insert—
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“The expression “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal”.
In section 122(1) (definitions) at the end insert—
“The expression “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal”.