# Taxes Management Act 1970, Section 47C: Meaning of tribunal

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

In this Act “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/1970/9/section/47C (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/section-47C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.