Stamp Act 1891U.K.
This section has no associated Explanatory Memorandum
4. In section 122(1) (definitions) at the end insert—
“The expression “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal”.
Commencement Information
I1Sch. 1 para. 4 in force at 1.4.2009, see art. 1(2)