# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 138: Income Tax (Construction Industry Scheme) Regulations 2005


(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.”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/2/paragraph/138 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-2/paragraph-138
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.