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

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

27.—(1) Subject to Article 15 of the Order (as applied and modified by the Appeals Regulations), an application for leave to appeal to a Commissioner from a decision of an appeal tribunal under Article 13 or 14 of the Order (as applied and modified by the Appeals Regulations) shall–

(a)be sent to the clerk to the appeal tribunal within the period of one month of the date of the applicant being sent a written statement of the reasons for the decision against which leave to appeal is sought; and

(b)have annexed to it a copy of that written statement of the reasons for the decision.

(2) Where an application for leave to appeal to a Commissioner is made by the Board, the clerk to the appeal tribunal shall, as soon as may be practicable, send a copy of the application to every other party to the proceedings.

(3) A person determining an application for leave to appeal to a Commissioner shall record his determination in writing and send a copy to every party to the proceedings.

(4) Where there has been a failure to apply for leave to appeal within the period of time specified in paragraph (1)(a) but an application is made within one year of the last date for making an application within that period, a legally qualified panel member may, if for special reasons he thinks fit, accept and proceed to consider and determine the application.

(5) Where an application for leave to appeal against a decision of an appeal tribunal is made–

(a)if the person who constituted, or was the chairman of, the appeal tribunal when the decision was made was a fee–paid legally qualified panel member, the application may be determined by a salaried legally qualified panel member; or

(b)if it is impracticable, or would be likely to cause undue delay, for the application to be determined by whoever constituted, or was the chairman of, the appeal tribunal when the decision was made, the application may be determined by another legally qualified panel member.

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