# The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, Article 1: Citation, commencement, application and interpretation

Extent: E+W+S+N.I.

(1) These Rules may be cited as the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 and come into force on 1st April 2009.
(2) These Rules apply to proceedings before the Tax Chamber of the First-tier Tribunal.
(3) In these Rules—
“the 2007 Act” means the Tribunals, Courts and Enforcement Act 2007;
“appellant” means—
(a)the person who starts proceedings (whether by bringing or notifying an appeal, by making an originating application, by a reference, or otherwise);
(b)in proceedings started jointly by more than one person, such persons acting jointly or each such person, as the context requires;
(c)a person substituted as an appellant under rule 9 (substitution and addition of parties);
“Basic case” means a case allocated to the Basic category under rule 23 (allocation of cases to categories);
“CAA case” means an application under section 563 of the Capital Allowances Act 2001;
“Complex case” means a case allocated to the Complex category under rule 23 (allocation of cases to categories);
“Compliance Officer” means the Compliance Officer for IPSA;
“Default Paper case” means a case allocated to the Default Paper category under rule 23 (allocation of cases to categories);
“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;
“document” means anything in which information is recorded in any form, and an obligation under these Rules to provide or allow access to a document or a copy of a document for any purpose means, unless the Tribunal directs otherwise, an obligation to provide or allow access to such document or copy in a legible form or in a form which can be readily made into a legible form;
“financial restrictions civil penalty case” means an appeal under paragraph 26(3) or 28(1) of Schedule 7 to the Counter-Terrorism Act 2008;
“hearing” means an oral hearing and includes a hearing conducted in whole or in part by video link, telephone or other means of instantaneous two-way electronic communication;
“HMRC” means His Majesty’s Revenue and Customs but also includes—
(a)the Serious Organised Crime Agency when carrying out functions under section 317 of the Proceeds of Crime Act 2002; ...
(b)the Director of Border Revenue when carrying out functions under section 7 of the Borders, Citizenship and Immigration Act 2009; and
(c)the Gambling Commission when carrying out functions under Part 3 of the Finance Act 2022 (economic crime (anti-money laundering) levy);
“IPSA” means the Independent Parliamentary Standards Authority;
“MP expenses case” means an appeal under the Parliamentary Standards Act 2009;
“party” means a person who is (or was at the time that the Tribunal disposed of the proceedings) an appellant or respondent in proceedings before the Tribunal;
“practice direction” means a direction given under section 23 of the 2007 Act;
“respondent” means—
(a)in a case other than an MP expenses case or a devolved Welsh case—
(i) HMRC, where HMRC is not an appellant;
(ii)in proceedings brought by HMRC alone, a person against whom the proceedings are brought or to whom the proceedings relate;
(b)in a MP expenses case, the Compliance Officer; ...
(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
(d)in any case, a person substituted or added as a respondent under rule 9 (substitution and addition of parties);
“Standard case” means a case allocated to the Standard category under rule 23 (allocation of cases to categories);
...
“Tribunal” means the First-tier Tribunal ...
“WRA” means the Welsh Revenue Authority.

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Source: https://www.legislation.gov.uk/uksi/2009/273/article/1 (the official version)
Page: https://openlegislation.uk/tribunal-procedure-first-tier-tribunal-tax-chamber-rules-2009/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.