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The Tax Credits (Appeals) Regulations (Northern Ireland) 2002

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  1. Introductory Text

  2. PART I GENERAL

    1. 1.Citation, commencement, duration and interpretation

    2. 2.Service of notices or documents

  3. PART II GENERAL APPEAL MATTERS

    1. 3.Other persons with a right of appeal or a right to make an application for a direction

    2. 4.Time within which an appeal is to be brought

    3. 5.Late appeals

    4. 6.Making of an application for an extension of time

    5. 7.Making an application for a direction

    6. 8.Death of a party to an appeal or an application for a direction

  4. PART III APPEAL TRIBUNALS FOR TAX CREDITS

    1. CHAPTER I Appeal tribunals

      1. 9.Composition of appeal tribunals

      2. 10.Assignment of clerks to appeal tribunals

    2. CHAPTER II Procedure in connection with determination of appeals, applications for directions and penalty proceedings

      1. 11.Consideration and determination of appeals, applications for a direction and penalty proceedings

      2. 12.Directions concerning oral hearings

      3. 13.Withdrawal of application for a direction or penalty proceedings

      4. 14.Non-disclosure of medical advice or evidence

      5. 15.Summoning of witnesses and administration of oaths

    3. CHAPTER III Striking out appeals and applications for a direction

      1. 16.Cases which may be struck out

      2. 17.Reinstatement of struck out cases

    4. CHAPTER IV Oral hearings

      1. 18.Procedure at oral hearings

      2. 19.Manner of providing expert assistance

      3. 20.Postponement and adjournment

    5. CHAPTER V Decisions of appeal tribunals and related matters

      1. 21.Decisions of appeal tribunals

      2. 22.Late applications for a statement of reasons for tribunal decision

      3. 23.Record of tribunal proceedings

      4. 24.Correction of accidental errors

      5. 25.Setting aside decisions on certain grounds

      6. 26.Provisions common to regulations 24 and 25

      7. 27.Application for leave to appeal to a Commissioner from a decision of an appeal tribunal

  5. Signature

  6. Explanatory Note

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