# The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008, Paragraph 125


In regulation 38A (appeals raising issues for decision by officers of Inland Revenue)—
(a) in paragraph (1)—
(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
(ii) omit “or legally qualified panel member, as the case may be,”; and
(b) in paragraph (3)(b) for “appeal tribunal” substitute “First-tier Tribunal”.

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Source: https://www.legislation.gov.uk/uksi/2008/2683/schedule/1/paragraph/125 (the official version)
Page: https://openlegislation.uk/tribunals-courts-and-enforcement-act-2007-transitional-and-consequential-provisions-order-2008/schedule-1/paragraph-125
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.