Paragraph 462 Income Tax Act 2007
In section 989 (the definitions) after the definition of “trade” insert—
““tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal,”.
In section 989 (the definitions) after the definition of “trade” insert—
““tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal,”.