Taxes Management Act 1970 section 47C

Meaning of tribunal

Section 47C defines what the term "tribunal" means whenever it is used throughout the Taxes Management Act 1970.

  • The word "tribunal" in the Act refers to either the First-tier Tribunal or the Upper Tribunal.
  • The default tribunal is the First-tier Tribunal, which handles most tax appeals at first instance.
  • Cases may be heard by the Upper Tribunal where this is determined by or under Tribunal Procedure Rules.
  • This definition applies consistently wherever the word "tribunal" appears in the Act.

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