Paragraph 434 Finance Act 2004
(1)
Section 318(1) (interpretation of Part 7)f1 is amended as follows.
(2)
Omit the definition of “the Special Commissioners”.
(3)
After the definition of “tax” insert—
““tribunal” means the First-tier tribunal, or where determined by or under Tribunal Procedure Rules, the Upper Tribunal.”.
Annotations
Footnotes
- f1
-
The definition of “the Special Commissioners” was inserted by section 108(1), (8) and (10) of the Finance Act 2007.