The Social Security, Child Support and Tax Credits (Miscellaneous Amendments) Regulations 2005

Amendment of the Tax Credits (Appeals) (No. 2) Regulations 2002

4.—(1) The Tax Credits (Appeals) (No. 2) Regulations 2002(1) shall be amended in accordance with this regulation.

(2) In regulation 3 (other persons with a right of appeal or a right to make an application for a direction), in paragraph (ii) for “tutor, curator or other guardian acting or appointed in terms of law” substitute “judicial factor, or guardian acting or appointed under the Adults with Incapacity (Scotland) Act 2000(2) who has power to claim, or as the case may be, receive a tax credit on his behalf”.

(3) In regulation 18 (procedure at oral hearings), in paragraph (8)(b) omit “and the appellant, the applicant for a direction or the person who is subject to penalty proceedings consents”.

(4) In regulation 21 (decisions of appeal tribunals)—

(a) in paragraph (3), omit “prepared in accordance with paragraphs (1) and (2)”,

(b) in paragraph (4) before “A party to the proceedings may apply” insert “Subject to paragraph (4A)”, and

(c) after paragraph (4) insert—

“(4A) Where—

(a) the decision notice is corrected in accordance with regulation 24; or

(b) an application under regulation 25 for the decision to be set aside is refused for reasons other than a refusal to extend the time for making the application,

the period specified in paragraph (4) shall run from the date on which notice of the correction or the refusal of the application for setting aside is sent to the applicant.” .

(5) In regulation 22 (late applications for a statement of reasons of tribunal decision)—

(a) in paragraph (1), for “ paragraph (13)” substitute “regulation 21(4A)”, and

(b) omit paragraph (13).

(6) In regulation 23 (record of tribunal proceedings), for paragraph (2) substitute—

“(2) the clerk to the appeal tribunal shall preserve—

(a) the record of proceedings;

(b) the decision notice; and

(c) any statement of the reasons for the tribunal’s decision,

for the period specified in paragraph (3).

(3) That period is six months from the date of—

(a) the decision made by the appeal tribunal;

(b) any statement of reasons for the tribunal’s decision;

(c) any correction of the decision in accordance with regulation 24;

(d) any refusal to set aside the decision in accordance with regulation 25; or

(e) any determination of an application under regulations 27 for leave to appeal against the decision,

or until the date on which those documents are sent to the office of the Social Security Commissioners in connection with an appeal against the decision or an application to a Commissioner for leave to appeal, if that occurs within the six months.

(4) Any party to the proceedings may within the time specified in paragraph (3) apply in writing for a copy of the record of proceedings and a copy shall be supplied to him.”.

(7) In regulation 24 (correction of accidental errors)—

(a) in paragraph (1), for “any decision, or the record of any such decision,” substitute “the notice of any decision”, and

(b) for paragraph (2) substitute—

“(2) A correction made to a decision notice shall be deemed to be part of the decision notice and written notice of the correction shall be given as soon as practicable to every party to the proceedings.”.

(8) In regulation 25 (setting aside decisions on certain grounds) after paragraph (4) insert—

“(4A) Where a legally qualified panel member refuses to set aside a decision he may treat the application to set aside the decision as an application under regulation 21(4) for a statement of the reasons for the tribunal’s decision, subject to the time limits set out in regulation 21(4) and (4A).”.

(9) In regulation 26 (provisions common to regulations 24 and 25) omit paragraph (1).

(10) After regulation 26 insert—

“Service of decision notice by electronic mail

26A.   For the purposes of the time limits in regulations 21 to 25, a properly addressed copy of a decision notice sent by electronic mail is effective from the date it is sent.”.

(11) In regulation 27 (application for leave to appeal to a Commissioner from a decision of an appeal tribunal)—

(a) in paragraph (1)—

(i) after “Appeals Regulations)” in the first place it occurs insert “and paragraph (1A)”, and

(ii) for sub-paragraph (b) substitute—

“(b) be in writing and signed by the applicant or, where he has given written authority to a representative to make the application on his behalf, by that representative;

(c) contain particulars of the grounds on which the applicant intends to rely;

(d) contain sufficient particulars of the decision of the appeal tribunal to enable the decision to be identified; and

(e) if the application is made late, contain the grounds for seeking late acceptance.”,

(b) after paragraph (1) insert—

“(1A) Where after the written statement of the reasons for the decision has been sent to the parties to the proceedings—

(a) the decision notice is corrected in accordance with regulation 24; or

(b) an application under regulation 25 for the decision to be set aside is refused for reasons other than a refusal to extend the time for making the application,

the period specified in paragraph (1)(a) shall run from the date on which notice of the correction or the refusal of the application for setting aside is sent to the applicant.”,

• and

(c) in paragraph (4) after “(1)(a)” insert “or (1A)”.

(1)

S.I. 2002/3196.

(2)

2000 asp 4.