# Finance Act 2026, Paragraph 61

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

In this Schedule, “the 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/ukpga/2026/11/schedule/17/paragraph/61 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-17/paragraph-61
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.