Paragraph 127 I1
In regulation 58A and the heading (appeal to a Commissioner by a partner)—
(a)
for “a Commissioner”, in each place, substitute “the Upper Tribunal”; and
(b)
for “an appeal tribunal” substitute “the First-tier Tribunal”.
Annotations
Commencement
- I1
Sch. 1 para. 127 in force at 3.11.2008, see art. 1