# Finance Act 1994, Section 7: Meaning of tribunal

Extent: E+W+S+N.I.

In the following provisions of this Chapter references to an appeal tribunal are references to 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/ukpga/1994/9/section/7 (the official version)
Page: https://openlegislation.uk/finance-act-1994/section-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.