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

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.