Section 47C: Meaning of tribunal

Taxes Management Act 1970 · 1970 c. 9View on legislation.gov.uk

Taxes Management Act 1970
- Section 47B: Special jurisdiction relating to Business Expansion Scheme.
- Section 48: Application to appeals and other proceedings

Part V: APPEALS AND OTHER PROCEEDINGS

In this Act "tribunal" means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.