Paragraph 36 I1 In section 88 (appeal upheld by the Tribunal), in the heading and in subsections (1) and (2) for “Tribunal” substitute “First-tier Tribunal”. Annotations Commencement I1 Sch. 2 para. 36 in force at 18.1.2010, see art. 1(1) ← Paragraph 35 Paragraph 36 Paragraph 37 →