# Finance Act 2021, Paragraph 9


In this Schedule “appeal tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.

---
Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/11/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-11/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.