The Tax Credits (Appeals) (No. 2) Regulations 2002

Postponement and adjournment

20.—(1) Where a person to whom—

(a)notice of an oral hearing is given; or

(b)in the case of penalty proceedings, a summons has been issued under paragraph 3(2) of Schedule 2 to the 2002 Act,

wishes to request a postponement of that hearing he shall do so in writing to the clerk to the appeal tribunal stating his reasons for the request, and the clerk to the appeal tribunal may grant or refuse the request as he thinks fit or may pass the request to a legally qualified panel member who may grant or refuse the request as he thinks fit.

(2) Where the clerk to the appeal tribunal or the panel member, as the case may be, refuses a request to postpone the hearing he shall—

(a)notify in writing the person making the request of the refusal; and

(b)place before the appeal tribunal at the hearing both the request for the postponement and notification of its refusal.

(3) A panel member or the clerk to the appeal tribunal may of his own motion at any time before the beginning of the hearing postpone the hearing.

(4) An oral hearing may be adjourned by the appeal tribunal at any time on the application of any party to the proceedings or of its own motion.