Regulation 3 Amendment of regulation 1(2)
In regulation 1(2) (interpretation) insert at the appropriate places—
“HMRC” means Her Majesty's Revenue and Customs; and
“tribunal” means the First-tier tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal M1.
Annotations
Marginal citations
- M1
See Chapter 2 of Part 1 of the Tribunals, Courts and Enforcement Act 2007 (c. 15)