The Social Security Commissioners (Procedure) (Tax Credits Appeals) Regulations (Northern Ireland) 2003

PART I GENERAL PROVISIONS

Citation, commencement and duration

1.—(1) These Regulations may be cited as the Social Security Commissioners (Procedure) (Tax Credits Appeals) Regulations (Northern Ireland) 2003 and shall come into operation on 7th February 2003.

(2) These Regulations shall cease to have effect on such day as is appointed by order made under section 63(1) of the Tax Credits Act 2002(1) (tax credit appeals etc.: temporary modifications).

Interpretation

2.  In these Regulations, unless the context otherwise requires–

“the Order” means the Social Security (Northern Ireland) Order 1998, as applied and modified by the Tax Credits (Appeals) Regulations 2002;

“the 1992 Act” means the Social Security Administration (Northern Ireland) Act 1992;

“the 2002 Act” means the Tax Credits Act 2002;

“appeal” means an appeal which, by virtue of section 63 of the 2002 Act, is from an appeal tribunal to a Social Security Commissioner;

“appeal tribunal” means an appeal tribunal constituted under Chapter I of Part II of the Order;

“authorised officer” means an officer authorised by the Lord Chancellor in accordance with Article 15(13) of the Order;

“chairman” means–

(i)

the person who was the chairman or the sole member of the appeal tribunal which gave the decision against which leave to appeal is being sought; or

(ii)

any other person authorised to deal with applications for leave to appeal to a Commissioner against that decision under Article 15 of the Order;

“joint claimant” means a person making a claim under section 3(3)(a) of the 2002 Act;

“legally qualified” means being a solicitor or barrister;

“month” means a calendar month;

“office” means the Office of the Social Security Commissioners;

“party” means a party to the proceedings;

“penalty proceedings” means proceedings taken under Schedule 2 of the 2002 Act;

“proceedings” means any proceedings before a Commissioner, whether by way of an application for leave to appeal to, or from, a Commissioner, or by way of an appeal, or otherwise;

“respondent” means–

(i)

any person or organisation other than the applicant or appellant who is one of the principal parties as defined in Article 14 of the Order;

(ii)

any other person taking part in the proceedings in accordance with Article 15 of the Order or at the direction or with the leave of the Commissioner; and

“tax credit” means a child tax credit or a working tax credit, construing those terms in accordance with section 1(1) and (2) of the 2002 Act.

General powers of a Commissioner

3.—(1) Subject to the provisions of these Regulations, a Commissioner may adopt any procedure in relation to proceedings before him.

(2) A Commissioner may–

(a) extend or abridge any time limit under these Regulations (including, subject to regulations 7(3) and 11(2), granting an extension where the time limit has expired);

(b) expedite, postpone or adjourn any proceedings.

(3) Subject to paragraph (4), a Commissioner may, on or without the application of a party, strike out any proceedings for want of prosecution or abuse of process.

(4) Before making an order under paragraph (3), the Commissioner shall send notice to the party against whom it is proposed that it should be made giving him an opportunity to make representations why it should not be made.

(5) A Commissioner may, on application by the party concerned, give leave to reinstate any proceedings which have been struck out in accordance with paragraph (3) and, on giving leave, he may give directions as to the conduct of the proceedings.

(6) Nothing in these Regulations shall affect any power which is exercisable apart from these Regulations.

Transfer of proceedings between Commissioners

4.  If it becomes impractical or inexpedient for a Commissioner to continue to deal with proceedings which are or have been before him, any other Commissioner may rehear or deal with those proceedings and any related matters.

Delegation of functions to authorised officers

5.—(1) The following functions of the Commissioners may be exercised by legally qualified authorised officers, to be known as legal officers to the Commissioners–

(a) postponing a hearing under regulation 3;

(b) extending or abridging time, directing expedition, giving notices, striking out and reinstating proceedings under regulation 3.

(c) giving directions under regulations 6 and 16;

(d) determining requests for or directing hearings under regulation 18;

(e) summoning witnesses, and setting aside a summons made by a legal officer, under regulation 20;

(f) giving leave to withdraw or reinstate applications or appeals under regulation 21;

(g) waiving irregularities under regulation 22 in connection with any matter being dealt with by a legal officer;

(2) Any party may, within 14 days of being sent notice of the direction or order of a legal officer, make a written request to a Commissioner asking him to reconsider the matter and confirm or replace the direction or order with his own, but, unless ordered by a Commissioner, a request shall not stop proceedings under the direction or order.

Manner of and time for service of notices, etc.

6.—(1) A notice to or document for any party shall be deemed duly served if it is–

(a) delivered to him personally; or

(b) properly addressed and sent to him by prepaid post at the address last notified by him for this purpose, or to his ordinary address; or

(c) served in any other manner a Commissioner may direct.

(2) A notice to or other document for a Commissioner shall be delivered or sent to the office.

(3) For the purposes of any time limit, a properly addressed notice or other document sent by prepaid post, fax or email is effective from the date it is sent.

(1)

2002 c. 21