Search Legislation

Tax Credits Act 2002

Status:

This is the original version (as it was originally enacted).

63Tax credits appeals etc.: temporary modifications

This section has no associated Explanatory Notes

(1)Until such day as the Treasury may by order appoint, Part 1 of this Act has effect subject to the modifications specified in this section; and an order under this subsection may include any transitional provisions or savings which appear appropriate.

(2)Except in the case of an appeal against an employer penalty, an appeal under section 38 is to an appeal tribunal (rather than to the General Commissioners or Special Commissioners).

(3)The function of giving a direction under section 19(10) is a function of an appeal tribunal (rather than of the General Commissioners or Special Commissioners).

(4)Except in the case of an employer information penalty, proceedings under paragraph 3 of Schedule 2 are by way of information made to an appeal tribunal (rather than to the General Commissioners or Special Commissioners).

(5)So far as is appropriate in consequence of subsections (2) to (4)—

(a)the references to the General Commissioners or Special Commissioners in sections 19(10) and 39(5) and paragraphs 2 and 3(2) of Schedule 2 are to the appeal tribunal, and

(b)subsections (3) and (4) of section 39 do not apply.

(6)An appeal under paragraph 2(2) or 4(1) of Schedule 2 from a decision of, or against the determination of a penalty by, an appeal tribunal lies to a Social Security Commissioner (rather than to the High Court or Court of Session).

(7)So far as is appropriate in consequence of subsection (6), the references in paragraphs 2(2) and 4 of Schedule 2 to the High Court and the Court of Session are to the Social Security Commissioner.

(8)Regulations may apply any provision contained in—

(a)Chapter 2 of Part 1 of the Social Security Act 1998 (c. 14) (social security appeals: Great Britain),

(b)Chapter 2 of Part 2 of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)) (social security appeals: Northern Ireland), or

(c)section 54 of the Taxes Management Act 1970 (c. 9) (settling of appeals by agreement),

in relation to appeals which, by virtue of this section, are to an appeal tribunal or lie to a Social Security Commissioner, but subject to such modifications as are prescribed.

(9)Except in the case of appeals against employer penalties, subsections (6) and (7) of section 39 do not apply.

(10)“Appeal tribunal” means an appeal tribunal constituted—

(a)in Great Britain, under Chapter 1 of Part 1 of the Social Security Act 1998, or

(b)in Northern Ireland, under Chapter 1 of Part 2 of the Social Security (Northern Ireland) Order 1998.

(11)“Employer penalty” means—

(a)a penalty under section 31 or 32 relating to a requirement imposed by virtue of regulations under section 25, or

(b)a penalty under section 33.

(12)“Employer information penalty” means a penalty under section 32(2)(a) relating to a requirement imposed by virtue of regulations under section 25.

(13)“Social Security Commissioner” means—

(a)in Great Britain, the Chief Social Security Commissioner or any other Social Security Commissioner appointed under the Social Security Act 1998 (c. 14) or a tribunal of three or more Commissioners constituted under section 16(7) of that Act, and

(b)in Northern Ireland, the Chief Social Security Commissioner or any other Social Security Commissioner appointed under the Social Security Administration (Northern Ireland) Act 1992 (c. 8) or a tribunal of two or more Commissioners constituted under Article 16(7) of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)).

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Show Explanatory Notes for Sections: Displays relevant parts of the explanatory notes interweaved within the legislation content.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources