Rule 16 Amendments to the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009

In rule 11(7) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009^f1(representatives) for “an authorised advocate or authorised litigator as defined by section 119(1) of the Courts and Legal Services Act 1990” substitute “a person who, for the purposes of the Legal Services Act 2007, is an authorised person in relation to an activity which constitutes the exercise of a right of audience or the conduct of litigation within the meaning of that Act”.