Section 85B(8)

In this section— “adequate security” means security that is of such amount and given in such manner— as the tribunal or court may determine (in a case falling within subsection (3) or (5)), or as HMRC consider adequate to protect the revenue (in a case falling within subsection (4)); “further appeal” means an appeal against— the tribunal’s determination of an appeal under section 83, or a decision of the Upper Tribunal or a court that arises (directly or indirectly) from that determination; “original appellant” means the person who made the appeal to the tribunal under section 83; “relevant tribunal or court” means the tribunal or court from which permission or leave to appeal is sought.

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Source: legislation.gov.uk · retrieved 2026-07-28