{
  "url": "https://openlegislation.uk/tribunals-courts-and-enforcement-act-2007-transitional-and-consequential-provisions-order-2008/schedule-1/paragraph-125",
  "json_url": "https://openlegislation.uk/tribunals-courts-and-enforcement-act-2007-transitional-and-consequential-provisions-order-2008/schedule-1/paragraph-125.json",
  "legislation": "uksi/2008/2683",
  "legislation_title": "The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008",
  "legislation_url": "https://openlegislation.uk/tribunals-courts-and-enforcement-act-2007-transitional-and-consequential-provisions-order-2008",
  "path": "schedule/1/paragraph/125",
  "kind": "paragraph",
  "number": "125",
  "heading": null,
  "text": "In regulation 38A (appeals raising issues for decision by officers of Inland Revenue)—\n(a) in paragraph (1)—\n(i) for “an appeal tribunal and it appears to the appeal tribunal, or legally qualified panel member” substitute “the First-tier Tribunal and it appears to the First-tier Tribunal,”; and\n(ii) omit “or legally qualified panel member, as the case may be,”; and\n(b) in paragraph (3)(b) for “appeal tribunal” substitute “First-tier Tribunal”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 1 para. 125 in force at 3.11.2008, see art. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 38A was inserted by regulation 2(4) of the Social Security and Child Support (Decisions and Appeals) Amendment No 3 Regulations 1999 (S.I. 1999/1670) and amended by the Social Security and Child Support (Decisions and Appeals) (Miscellaneous Amendments) Regulations 2002 (S.I. 2002/1379)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/2683/schedule/1/paragraph/125",
    "retrieved_at": "2026-10-29T03:23:31.503247+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}