Paragraph 161 Control of Cash (Penalties) Regulations 2007
In regulation 2 (interpretation) after “the Commissioners” insert—
““tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.”.
In regulation 2 (interpretation) after “the Commissioners” insert—
““tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.”.