xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

F1 PART IV E+W+S RIGHTS OF APPEAL AND PROCEDURE FOR BRINGING APPEALS

Textual Amendments

F1 Pts. II III IV revoked (7.4.2003 for specified purposes and with effect in accordance with reg. 1(2)) by The Child Benefit and Guardian s Allowance (Decisions and Appeals) Regulations 2003 (S.I. 2003/916) , regs. 1(1) , 34(a) (with reg. 35 )

CHAPTER IE+W+SGENERALGENERAL APPEALS MATTERS NOT INCLUDING CHILD SUPPORT APPEALS

E+W+S

Other persons with a right of appealE+W+S

25.  For the purposes of [F2section 12(2)][F3, but subject to regulation 3ZA,] the following other persons have a right to appeal to [F4the First-tier Tribunal]—

[F5(ai)any person who has been appointed by the Secretary of State or the Board under regulation 30(1) of the Claims and Payments Regulations (payments on death) to proceed with the claim of a person who has made a claim for benefit and subsequently died;

(aii)any person who is appointed by the Secretary of State to claim benefit on behalf of a deceased person and who claims the benefit under regulation 30(5) and (6) of the Claims and Payments Regulations;

(aiii)any person who is appointed by the Secretary of State to make a claim for reduced earnings allowance or disablement benefit in the name of a person who has died and who claims under regulation 30(6A) and (6B) of the Claims and Payments Regulations;]

(a)any person appointed by the Secretary of State [F6or the Board] under regulation 33(1) of the Claims and Payments Regulations (persons unable to act) to act on behalf of another;

(b)any person claiming attendance allowance or disability living allowance on behalf of another under section 66(2)(b) of the Contriburions and Benefits Act or, as the case may be, section 76(3) of that Act (claims on behalf of terminally ill persons);

(c) in relation to a pension scheme, any person who, for the purposes of Part X of the Pension Schemes Act 1993 M1 , is an employer, member, trustee or manager by virtue of section 146(8) of that Act.

Textual Amendments

F6 Words in reg. 25(a) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Decisions and Appeals) (Amendment) Regulations 1999 (S.I. 1999/2570), regs. 1, 18

Marginal Citations

Decisions against which an appeal liesE+W+S

26.  [F7Subject to regulation 3ZA,] an appeal shall lie to [F8the First-tier Tribunal] against a decision made by the Secretary of State [F9or an officer of the Board]—

(a) as to whether a person is entitled to a relevant benefit for which no claim is required by virtue of regulation 3 of the Claims and Payments Regulations M2 ; or

(b)as to whether a payment be made out of the social fund to a person to meet expenses for heating by virtue of regulations made under section 138(2) of the Contributions and Benefits Act (payments out of the social fund); [F10or

(c)under Schedule 6 to the Contributions and Benefits Act (assessment of extent of disablement) in relation to sections 103 (disablement benefit) and 108 (prescribed diseases) of that Act for the purposes of industrial injuries benefit under Part V of that Act][F11;or

(d)under section 59 of, and Schedule 7 to, the Welfare Reform and Pensions Act 1999 (couples to make joint-claim for jobseeker’s allowance) where one member of the couple is working and the Secretary of State has decided that both members of the couple are not engaged in remunerative work][F12; or

(e)under, or by virtue of regulations made under, section 23A (contributions credits for relevant parents and carers) of the Contributions and Benefits Act.]

Textual Amendments

F9 Words in reg. 26 inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Decisions and Appeals) (Amendment) Regulations 1999 (S.I. 1999/2570), regs. 1, 19

F12 Reg. 26(e) and word inserted (6.4.2010) by The Pensions Act 2007 (Supplementary Provision) Order 2009 (S.I. 2009/2715), art. 1, 2

Marginal Citations

M2 The relevant amending instruments are S.I. 1989/136, S.I. 1994/2943 and S.I. 1996/1460.

Decisions against which no appeal liesE+W+S

27.—(1) No appeal lies to [F13the First-tier Tribunal] against a decision set out in Schedule 2.

(2) In paragraph (1) and Schedule 2, “decision” includes determinations embodied in or necessary to a decision.

F14( 3 ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Notice of decision against which appeal liesE+W+S

28.—(1) A person with a right of appeal under the Act or these Regulations against any decision of the Secretary of State [F15or the Board or an officer of the Board] shall—

(a)be given written notice of the decision against which the appeal lies;

(b)be informed that, in a case where that written notice does not include a statement of the reasons for that decision, he may, within one month of the date of notification of that decision, request that the Secretary of State [F15or the Board or an officer of the Board] provide him with a written statement of the reasons for that decision; and

(c)be given written notice of his right of appeal against that decision.

(2) Where a written statement of the reasons for the decision is not included in the written notice of the decision and is requested under paragraph (1)(b), the Secretary of State [F15or the Board or an officer of the Board] shall provide that statement within 14 days of receipt of the request [F16or as soon as practicable afterwards.]

Textual Amendments

F15 Words in reg. 28 inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Decisions and Appeals) (Amendment) Regulations 1999 (S.I. 1999/2570) , regs. 1 , 20

F17 Further particulars required relating to certificate of recoverable benefits [F18 or, as the case may be, recoverable lump sum payments ] appeals ... E+W+S

29.—F19(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F19(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F20(3) [F21Where it appears to the Secretary of State that a notice of appeal in respect of an appeal under the 1997 Act relating to a certificate of recoverable benefits or, as the case may be, recoverable lump sum payments does not contain the particulars required, the Secretary of State may direct the appellant to provide such particulars.]]

(4) [F21 Where paragraph (3) applies, the time specified for making the appeal F22 ... may be extended by such period, not exceeding 14 days from the date of the Secretary of State’s direction under paragraph (3), as the Secretary of State may determine.]

(5) [F21 Where further particulars F23 ... are required under paragraph (3) they shall be sent to or delivered to the Compensation Recovery Unit of the [F24 Department for Work and Pensions ] at [F25 Durham House, Washington, Tyne and Wear, NE38 7SF] within such period as the Secretary of State may direct.]

[F26(6) The Secretary of State may treat any—

(a)purported appeal (where, as the result of regulation 9ZB(2) (consideration of review before appeal), there is no right of appeal);

(b)appeal relating to the certificate of recoverable benefits; or

(c)appeal relating to the certificate of recoverable lump sum payments,

as an application for review under section 10 of the 1997 Act.]

Textual Amendments

GENERAL APPEALS MATTERS INCLUDING CHILD SUPPORT APPEALSE+W+S

Appeal against a decision which has been [F27[F28replaced or]] revisedE+W+S

30.—(1) [F29An appeal against a decision of the Secretary of State F30... [F31or the Board or an officer of the Board] shall not lapse where the decision [F32is treated as replaced by a decision under section 11 of the Child Support Act by section 28F(5) of that Act, or is revised under section 16 of that Act] or section 9 before the appeal is determined and the decision as [F33replaced or] revised is not more advantageous to the appellant than the decision before it was [F34replaced or] revised.]

[F29An appeal against a decision of the Secretary of State or the Board or an officer of the Board shall not lapse where—

(a)the decision is revised under section 9 before the appeal is determined; and

(b)the decision as revised is not more advantageous to the appellant than the decision before it was revised.]

(2) Decisions which are more advantageous for the purposes of this regulation include decisions where—

(a)any relevant benefit paid to the appellant is greater or is awarded for a longer period in consequence of the decision made under section 9;

(b)it would have resulted in the amount of relevant benefit in payment being greater but for the operation of any provision of the Administration Act or the Contributions and Benefits Act restricting or suspending the payment of, or disqualifying a claimant from receiving, some or all of the benefit;

(c)as a result of the decision, a denial or disqualification for the receiving of any relevant benefit, is lifted, wholly or in part;

(d)it reverses a decision to pay benefit to a third party;

[F35(dd)it reverses a decision under section 29(2) that an accident is not an industrial accident;]

(e) in consequence of the revised decision, benefit paid is not recoverable under section 71, 71A or 74 of the Administration Act M3 or regulations made under any of those sections, or the amount so recoverable is reduced; or

(f)a financial gain accrued or will accrue to the appellant in consequence of the decision.

(3) [F36Where a decision as [F37replaced under section 28F(5) of the Child Support Act or revised under section 16 of that Act] or under section 9 is not more advantageous to the appellant than the decision before it was [F38replaced or] revised, the appeal shall be treated as though it had been brought against the decision as [F39replaced or] revised.]

[F36Where a decision as revised under section 9 is not more advantageous to the appellant than the decision before it was revised, the appeal shall be treated as though it had been brought against the decision as revised.]

(4) The appellant shall have a period of one month from the date of notification of the decision as [F40[F41replaced or]] revised to make further representations as to the appeal.

(5) After the expiration of the period specified in paragraph (4), or within that period if the appellant consents in writing, the appeal to the [F42First-tier Tribunal] shall proceed except where, in the light of the further representations from the appellant, the Secretary of State F43... [F44or the Board or an officer of the Board] further revises his[F45, or revise their,] decision and that decision is more advantageous to the appellant than the decision before it was [F40[F46replaced or]] revised.

Textual Amendments

F28 Words in reg. 30 inserted (3.3.2003 for specified purposes and in accordance with reg. 1(1), (2) of the amending S.I.) by The Child Support (Decisions and Appeals) (Amendment) Regulations 2000 (S.I. 2000/3185), reg. 1(1)(2), 11(a) (with reg. 14(3)) (see S.I. 2003/192, art. 3, Sch.)

F31 Words in reg. 30(1) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Decisions and Appeals) (Amendment) Regulations 1999 (S.I. 1999/2570), regs. 1, 21(1)(a)

F32 Words in reg. 30(1) substituted (3.3.2003 for specified purposes and in accordance with reg. 1(1), (2) of the amending S.I.) by The Child Support (Decisions and Appeals) (Amendment) Regulations 2000 (S.I. 2000/3185), reg. 1(1)(2), 11(b)(i) (with reg. 14(3)) (see S.I. 2003/192, art. 3, Sch.)

F33 Words in reg. 30(1) inserted (3.3.2003 for specified purposes and in accordance with reg. 1(1), (2) of the amending S.I.) by The Child Support (Decisions and Appeals) (Amendment) Regulations 2000 (S.I. 2000/3185), reg. 1(1)(2), 11(b)(ii) (with reg. 14(3)) (see S.I. 2003/192, art. 3, Sch.)

F34 Words in reg. 30(1) inserted (3.3.2003 for specified purposes and in accordance with reg. 1(1), (2) of the amending S.I.) by The Child Support (Decisions and Appeals) (Amendment) Regulations 2000 (S.I. 2000/3185), reg. 1(1)(2), 11(b)(iii) (with reg. 14(3)) (see S.I. 2003/192, art. 3, Sch.)

F37 Words in reg. 30(3) substituted (3.3.2003 for specified purposes and in accordance with reg. 1(1), (2) of the amending S.I.) by The Child Support (Decisions and Appeals) (Amendment) Regulations 2000 (S.I. 2000/3185), reg. 1(1)(2), 11(c)(i) (with reg. 14(3)) (see S.I. 2003/192, art. 3, Sch.)

F38 Words in reg. 30(3) inserted (3.3.2003 for specified purposes and in accordance with reg. 1(1), (2) of the amending S.I.) by The Child Support (Decisions and Appeals) (Amendment) Regulations 2000 (S.I. 2000/3185), reg. 1(1)(2), 11(c)(ii) (with reg. 14(3)) (see S.I. 2003/192, art. 3, Sch.)

F39 Words in reg. 30(3) inserted (3.3.2003 for specified purposes and in accordance with reg. 1(1), (2) of the amending S.I.) by The Child Support (Decisions and Appeals) (Amendment) Regulations 2000 (S.I. 2000/3185), reg. 1(1)(2), 11(c)(iii) (with reg. 14(3)) (see S.I. 2003/192, art. 3, Sch.)

F40Words in reg. 30(4)(5) omitted (10.12.2012 coming into force in accordance with reg. 1(4)) by virtue of The Child Support (Meaning of Child and New Calculation Rules) (Consequential and Miscellaneous Amendment) Regulations 2012 (S.I. 2012/2785), regs. 1(4), 6(6)(c)

F41 Words in reg. 30(4) inserted (3.3.2003 for specified purposes and in accordance with reg. 1(1), (2) of the amending S.I.) by The Child Support (Decisions and Appeals) (Amendment) Regulations 2000 (S.I. 2000/3185), reg. 1(1)(2), 11(d) (with reg. 14(3)) (see S.I. 2003/192, art. 3, Sch.)

F44 Words in reg. 30(5) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Decisions and Appeals) (Amendment) Regulations 1999 (S.I. 1999/2570), regs. 1, 21(1)(a)

F45 Words in reg. 30(5) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Decisions and Appeals) (Amendment) Regulations 1999 (S.I. 1999/2570), regs. 1, 21(1)(b)

F46 Words in reg. 30(5) inserted (3.3.2003 for specified purposes and in accordance with reg. 1(1), (2) of the amending S.I.) by The Child Support (Decisions and Appeals) (Amendment) Regulations 2000 (S.I. 2000/3185), reg. 1(1)(2), 11(e) (with reg. 14(3)) (see S.I. 2003/192, art. 3, Sch.)

Marginal Citations

M3 Section 71A was inserted by section 18 of the Jobseekers Act 1995 (c.18).

[F47Appeals to [F48the First-tier Tribunal] in child support casesE+W+S

30A.  [F49Section 20 of the Child Support Act shall apply to any decision [F50of the Secretary of State that an adjustment shall cease or with respect to the adjustment of amounts payable under a maintenance calculation for the purpose of taking account of overpayments of child support maintenance and voluntary payments, or a decision under section 17 of that Act, whether as originally made or as revised under section 16 of that Act. [F50of the Commission with respect to the adjustment of amounts payable under a maintenance calculation for the purpose of taking account of overpayments of child support maintenance or voluntary payments.]]]]

Textual Amendments

F47 Reg. 30A inserted (3.3.2003 for specified purposes and ) by The Child Support (Decisions and Appeals) (Amendment) Regulations 2000 (S.I. 2000/3185) , reg. 1(1) (2) 12 (with reg. 14(3) ) (see S.I. 2003/192, art. 3, Sch.)

Time within which an appeal is to be broughtE+W+S

F51 31 .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Late appealsE+W+S

32 .—[F52[F53(1) Where a dispute arises as to whether an appeal was brought within the time specified under Tribunal Procedure Rules the dispute shall be referred to, and determined by, the First-tier Tribunal.

(2) The Secretary of State F54... or the Board, as the case may be, may treat a late appeal as made in time in accordance with Tribunal Procedure Rules if the conditions in paragraphs (4) to (8) are satisfied.]

[F55(4) An appeal may be treated as made in time if the Secretary of StateF56... or the Board, as the case may be, is satisfied that it is in the interests of justice.]

(5) For the purposes of paragraph (4) it is not in the interests of justice to [F57treat the appeal as made in time unless][F58, the Secretary of State or the Board, as the case may be,] is satisfied that—

(a) the special circumstances specified in paragraph (6) are relevant F59 ...; or

(b) some other special circumstances exist which are wholly exceptional and relevant F59 ...,

and as a result of those special circumstances, it was not practicable for the [F60appeal to be made] within the time limit specified in [F61Tribunal Procedure Rules].

(6) For the purposes of paragraph (5)(a), the special circumstances are that—

(a)the [F62appellant] or a [F63partner] or dependant of the [F62appellant] has died or suffered serious illness;

(b)the [F62appellant] is not resident in the United Kingdom; or

(c)normal postal services were disrupted.

(7) In determining whether it is in the interests of justice to [F64treat the appeal as made in time], [F65regard shall be had] to the principle that the greater the amount of time that has elapsed between the expiration of the time [F66limit under Tribunal Procedure Rules and the submission of the notice of appeal, the more compelling should be the special circumstances.]

(8) In determining whether it is in the interests of justice to [F67treat the appeal as made in time], no account shall be taken of the following—

(a)that the applicant or any person acting for him was unaware of or misunderstood the law applicable to his case (including ignorance or misunderstanding of the time limits imposed by [F68Tribunal Procedure Rules]); or

(b)that [F69the Upper Tribunal] or a court has taken a different view of the law from that previously understood and applied.

F70( 9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F70( 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F70( 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

Modifications etc. (not altering text)

C1 Reg. 32 applied (with modifications) (21.7.2002) by Child Support Appeals (Jurisdiction of Courts) Order 2002 (S.I. 2002/1915), art. 1(2)5 (with art. 1(3))

C2 Reg. 32 applied with modifications (18.2.2003 coming into force in accordance with art. 1(2)) by Child Support Appeals (Jurisdiction of Courts) (Scotland) Order 2003 (S.S.I. 2003/96), arts. 1(2), 5

C3 Reg. 32 applied (with modifications) by SI 2002/1915 art. 5 (as substituted (3.11.2008) by Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 181)

[F71Notice of Appeal]E+W+S

33.— F72 [F73( 1 ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) [F74 A notice of appeal made in accordance with Tribunal Procedure Rules and on a form approved by the Secretary of State F75 ... or the Board, as the case may be, or in such other format as the Secretary of State F75 ... or the Board, as the case may be, accepts, is to be sent or delivered to the following appropriate office ] —

(a)in the case of an appeal under the 1997 Act against a certificate of recoverable benefits [F76or, as the case maybe, recoverable lump sum payments], the Compensation Recovery Unit of the [F77Department for Work and Pensions] at [F78Durham House, Washington, Tyne and Wear, NE38 7SF];

(b)in the case of an appeal against a decision relating to a jobseeker’s allowance, an office of the [F79Department for Work and Pensions the address of which was indicated on the notification of the decision which is subject to appeal];

(c)in the case of a contributions decision which falls within Part II of Schedule 3 to the Act, any National Insurance Contributions office [F80of the Board, or any office of the [F81Department for Work and Pensions]];

[F82(cc)in the case of a decision made under the Pension Schemes Act 1993 by virtue of section 170(2) of that Act, any National Insurance Contributions office of the Board;]

(d)[F83 in the case of an appeal under section 20 of the Child Support Act F84 ..., an office of the Child Support Agency; and ]

[F85(dd)in the case of an appeal against a decision relating to working families' tax credit or disabled person’s tax credit, a Tax Credits Office of the Board, and.]

[F86(ddd)in a case where the decision appealed against was a decision arising from a claim to a designated office, an office of a designated authority;]

(e)in any other case, an office of the [F87Department for Work and Pensions the address of which was indicated on the notification of the decision which is subject to appeal].

[F88(3)  Except where paragraph (4) applies, where a form does not contain the information required under Tribunal Procedure Rules the form may be returned by the Secretary of State F75 ... or the Board to the sender for completion in accordance with the Tribunal Procedure Rules. ]

(4)  Where the Secretary of State is satisfied [F89or the Board are satisfied] that the form, although not completed in accordance with the instructions on it, includes sufficient information to enable the appeal F90 ... to proceed, he[F91or they] may treat the form as satisfying the requirements of [F92 Tribunal Procedure Rules ] .

(5)  Where [F93 a notice of appeal ] is made in writing otherwise than on the approved form (“the letter”), and the letter includes sufficient information to enable the appeal F94 ... to proceed, the Secretary of State [F95or the Board] may treat the letter as satisfying the requirements of [F96 Tribunal Procedure Rules ] .

(6)  Where the letter does not include sufficient information to enable the appeal F97 ... to proceed, the Secretary of State [F95or the Board] may request further information in writing (“further particulars”) from the person who wrote the letter.

[F98(7) Where a person to whom a form is returned, or from whom further particulars are requested, duly completes and returns the form or sends the further particulars, if the form or particulars, as the case may be, are received by the Secretary of State or the Board within—

(a)14 days of the date on which the form was returned to him by the Secretary of State or the Board, the time for making the appeal shall be extended by 14 days from the date on which the form was returned;

(b)14 days of the date on which the Secretary of State’s or the Board’s request was made, the time for making the appeal shall be extended by 14 days from the date of the request; or

(c)such longer period as the Secretary of State or the Board may direct, the time for making the appeal shall be extended by a period equal to that longer period directed by the Secretary of State or the Board.]

(8) Where a person to whom a form is returned or from whom further particulars are requested does not complete and return the form or send further particulars within the period of time specified in paragraph (7)—

(a)the Secretary of State [F95or the Board] shall forward a copy of the form, or as the case may be, the letter, together with any other relevant documents or evidence to [F99the First-tier Tribunal], and

(b)the [F100First-tier Tribunal] shall determine whether the form or the letter satisfies the requirement of [F101Tribunal Procedure Rules.]

(9) Where—

(a)a form is duly completed and returned or further particulars are sent after the expiry of the period of time allowed in accordance with paragraph (7), and

(b)no decision has been made under paragraph (8) at the time the form or the further particulars are received by the Secretary of State [F95or the Board],

that form or further particulars shall also be forwarded to the [F102First-tier Tribunal which] shall take into account any further information or evidence set out in the form or further particulars.

[F103[F104(10) The Secretary of State or the Board may discontinue action on an appeal where the [F105notice of] appeal has not been forwarded to the [F106First-tier Tribunal] and the appellant or an authorised representative of the appellant has given written notice that he does not wish the appeal to continue.]]]

Textual Amendments

F84 Word in reg. 33(2)(d) omitted (3.3.2003 for specified purposes and in accordance with reg. 1(1), (2) of the amending S.I.) by virtue of The Child Support (Consequential Amendments and Transitional Provisions) Regulations 2001 (S.I. 2001/158), regs. 1(3), 4(4); S.I. 2003/192, art. 3(1), Sch.

F85Reg. 33(2)(dd) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Decisions and Appeals) (Amendment) Regulations 1999 (S.I. 1999/2570), regs. 1, 23(3)(b)

F89Words in reg. 33(4) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Decisions and Appeals) (Amendment) Regulations 1999 (S.I. 1999/2570), regs. 1, 23(5)(a)

F91Words in reg. 33(4) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Decisions and Appeals) (Amendment) Regulations 1999 (S.I. 1999/2570), regs. 1, 23(5)(b)

F95Words in reg. 33(5)-(9) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Decisions and Appeals) (Amendment) Regulations 1999 (S.I. 1999/2570), regs. 1, 23(4)

Modifications etc. (not altering text)

Death of a party to an appealE+W+S

34 .—[F107(1) In any proceedings, on the death of a party to those proceedings (other than the Secretary of State [F108or the Board]), the Secretary of State [F108or the Board] may appoint such person as he thinks [F109or they think] fit to proceed with the appeal in the place of such deceased party.

(2) A grant of probate, confirmation or letters of administration to the estate of the deceased party, whenever taken out, shall have no effect on an appointment made under paragraph (1).

(3) Where a person appointed under paragraph (1) has, prior to the date of such appointment, taken any action in relation to the appeal on behalf of the deceased party, the effective date of appointment by the Secretary of State [F110or the Board] shall be the day immediately prior to the first day on which such action was taken.]

Textual Amendments

F108 Words in reg. 34(1) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Decisions and Appeals) (Amendment) Regulations 1999 (S.I. 1999/2570), regs. 1, 24(a)

F109 Words in reg. 34(1) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Decisions and Appeals) (Amendment) Regulations 1999 (S.I. 1999/2570), regs. 1, 24(b)

F110 Words in reg. 34(3) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Decisions and Appeals) (Amendment) Regulations 1999 (S.I. 1999/2570), regs. 1, 24(a)

Modifications etc. (not altering text)

C8 Reg. 34 applied (with modifications) by SI 2006/3398 reg. 8 (as substituted (3.11.2008) by Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 326)