The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 No. 2683

SCHEDULE 1 Consequential amendments

Child Trust Funds (Non-tax Appeals) Regulations 2005

263.  In regulation 4 (application of section 54 of the Taxes Management Act 1970)—

(a) in paragraphs (1) and (2) after “appeal tribunal” insert “or the First-tier Tribunal”; and

(b) in paragraph (6), in the inserted subsection (6), omit paragraph (a) (and the following “(b)”).