Finance Act 2021

“Appeal tribunal” U.K.

9U.K.In this Schedule “appeal tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.

Commencement Information

I1Sch. 11 para. 9 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3