Paragraph 78 I1 In regulation 32E(6)(a) (date from which a superseding decision takes effect) for “an appeal tribunal” substitute “the First-tier Tribunal”. Annotations Commencement I1 Sch. 1 para. 78 in force at 3.11.2008, see art. 1 ← Paragraph 77 Paragraph 78 Paragraph 79 →