Article 8 Amendment to the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009

In rule 1(3)^f1 (citation, commencement, application and interpretation)—

(a)

insert at the appropriate place—

““devolved Welsh case” means an appeal, referral or application under—

(a)

a Measure or Act of the National Assembly for Wales; or

(b)

an instrument made under a Measure or Act of the National Assembly for Wales;

“WRA” means the Welsh Revenue Authority.”;

(b)

in the definition of “respondent”^f2—

(i)

in paragraph (a) after “an MP expenses case” insert “or a devolved Welsh case”;

(ii)

omit “and” at the end of paragraph (b);

(iii)

after paragraph (b) insert—

“(ba)
in a devolved Welsh case—

(i)
WRA, where WRA is not an appellant;

(ii)
in proceedings brought by WRA alone, a person against whom the proceedings are brought or to whom the proceedings relate; and”;

(c)

omit the full stop after the definition of “Tribunal”.

Annotations

Footnotes

f1: Rule 1(3) was amended by S.I. 2010/2653; there are other amending instruments but none is relevant.
f2: The definition of “respondent” in rule 1(3) was substituted by S.I. 2010/2653; there are other amending instruments but none is relevant.