47C
In this Act "tribunal" means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.
Section 47C: Meaning of tribunal
Taxes Management Act 1970 · 1970 c.9
Part V: APPEALS AND OTHER PROCEEDINGS
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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0.
Reuse reviewed 21 August 2026 under Open Government Licence v3.0.