11In this Schedule “appeal tribunal” has the same meaning as in Chapter 2 of Part 1 of the FA 1994.
Commencement Information
I1Sch. 10 para. 11 in force at Royal Assent for specified purposes, see s. 120(1)(b)
I2Sch. 10 para. 11 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)