Paragraph 110 I1 In section 119(1) and (2)(a) (exclusion of contractors) for “FHSAA” substitute “First-tier Tribunal”. Annotations Commencement I1 Sch. 2 para. 110 in force at 18.1.2010, see art. 1(1) ← Paragraph 109 Paragraph 110 Paragraph 111 →