# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 434: Finance Act 2004


(1) Section 318(1) (interpretation of Part 7) 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.”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/434 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-434
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.