# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 93: Income Tax (Pay As You Earn) Regulations 2003


In regulation 2 (interpretation) after the entry for “trade dispute” insert—
““tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.”.

---
Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/2/paragraph/93 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-2/paragraph-93
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.