The Revenue and Customs Appeals Order 2012
This Order inserts a reference to the First-tier Tribunal in Great Britain into section 63(5) and (8) of the Tax Credits Act 2002 (c. 21). This reference was inadvertently omitted when the tribunal functions were transferred to the new tribunal system by the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56).