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»Ê¹ÚÌåÓýapp Tribunals, Courts and Enforcement Act 2007

This Act makes provision about matters related to tribunals, the Courts and the enforcement and management of debts. In particular, section 3 established the tribunals system which took effect from 1 April 2009 for National Insurance contributions, employment status and statutory payments.

Part 1 of the Act creates a statutory framework for tribunals, bringing previous tribunal jurisdictions together and providing a structure for jurisdictions and appeal rights.

It creates two tribunals, the

• First-tier Tribunal, and
• the Upper Tribunal.

This Act applies to the UK which includes Great Britain and Northern Ireland.