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

Amendment of the Tax Credits (Appeals) Regulations

9.—(1) The Tax Credits (Appeals) Regulations (Northern Ireland) 2002(1) shall be amended in accordance with paragraphs (2) to (10).

(2) In regulation 18(8)(b) (procedure at oral hearings) the words “and the appellant, the applicant for a direction or the person who is subject to penalty proceedings consents” shall be omitted.

(3) In regulation 21 (decisions of appeal tribunals) –

(a) in paragraph (3) the words “prepared in accordance with paragraphs (1) and (2)” shall be omitted;

(b) in paragraph (4) at the beginning there shall be inserted “Subject to paragraph (4A),”; and

(c) after paragraph (4) there shall be inserted the following paragraph –

“(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.”.

(4) In regulation 22 (late applications for a statement of reasons for tribunal decision) –

(a) in paragraph (1) for “paragraph (13)” there shall be substituted “regulation 21(4A)”; and

(b) paragraph (13) shall be omitted.

(5) In regulation 23 (record of tribunal proceedings) for paragraph (2) there shall be substituted the following paragraphs –

“(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) The period referred to in paragraph (2) is a period of 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 regulation 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 and Child Support Commissioners in connection with an appeal against the decision, or an application to a Commissioner for leave to appeal, if that occurs within 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.”.

(6) In regulation 24 (correction of accidental errors) –

(a) in paragraph (1) for “any decision, or the record of any such decision,” there shall be substituted “the notice of any decision”; and

(b) for paragraph (2) there shall be substituted the following paragraph –

“(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.”.

(7) In regulation 25 (setting aside decisions on certain grounds) after paragraph (4) there shall be inserted the following paragraph –

“(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).”.

(8) In regulation 26 (provisions common to regulations 24 and 25) paragraph (1) shall be omitted.

(9) After regulation 26 there shall be inserted the following regulation –

“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 on which it is sent.”.

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

(a) in paragraph (1) –

(i) after “the Appeals Regulations)”, in the first place where it occurs, there shall be inserted “and paragraph (1A)”, and

(ii) for sub-paragraph (b) there shall be substituted the following sub-paragraphs –

“(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) there shall be inserted the following paragraph –

“(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)” there shall be inserted “or (1A)”.

(1)

S.R. 2002 No. 403; to which there amendments not relevant to these regulations