# The Social Security (Contributions) (Amendment No. 3) Regulations 2009, 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 .

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Source: https://www.legislation.gov.uk/uksi/2009/600/regulation/3 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2009/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.