Authorised Investment Funds (Tax) Regulations 2006U.K.
This section has no associated Explanatory Memorandum
155. In regulation 8 (general interpretation) after the entry for “tax year” insert—
““tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.”.
Commencement Information
I1Sch. 2 para. 155 in force at 1.4.2009, see art. 1(2)