Rule 2 Amendments to the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009

(1)

The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009^f1 are amended as follows.

(2)

In rule 1(3) (citation, commencement, application and interpretation) in the definition “HMRC”—

(a)

at the end of sub-paragraph (a) omit “and”;

(b)

at the end of sub-paragraph (b) insert “and”; and

(c)

after sub-paragraph (b) insert—

“(c)

the Gambling Commission when carrying out functions under Part 3 of the Finance Act 2022 (economic crime (anti-money laundering) levy)^f2;”.

Annotations

f1: S.I. 2009/273; relevant amending legislation are S.I. 2010/2653, paragraph 190 of Schedule 8 to the Crime and Courts Act 2013 (c. 22) and S.I. 2023/327.
f2: 2022 c. 3.