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Paragraph 138 Income Tax (Construction Industry Scheme) Regulations 2005

Original text. Later amendments are not shown.

(1)

Regulation 2 (interpretation) is amended as follows.

(2)

Omit the entry for “tax appeal Commissioners”.

(3)

After the entry for “TMA” insert—

  • ““tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.”.