The Tax Credits (Decisions and Appeals) (Northern Ireland) (Amendment) Regulations 2002

Explanatory Note

(This note is not part of the Regulations)

These Regulations amend the Social Security and Child Support (Decisions and Appeals) Regulations (Northern Ireland) 1999 (S.R. 1999 No. 162) (“the principal Regulations”) in relation to working families' tax credit and disabled person’s tax credit.

Regulation 1 provides for citation, commencement and effect, and regulation 2 for interpretation. The Schedule to these Regulations sets out the powers exercised in making these Regulations.

Regulation 3 inserts the definitions of “official error” and “partner” in regulation 1(2) of the principal Regulations.

Regulation 4 amends regulation 3 of the principal Regulations (revision of decisions).

Regulation 5 inserts an additional regulation (9A) in the principal Regulations dealing with the correction of accidental errors in a decision by an officer of the Board of Inland Revenue (“the Board”).

Regulation 6 extends regulation 25 of the principal Regulations (other persons with a right of appeal) so as to add any person appointed by the Board to proceed with the claim of a person who has died.

Regulations 7 and 9 amend regulations 31 and 33 of the principal Regulations so as to clarify the time limits for making an appeal.

Regulation 8 amends regulation 32 of the principal Regulations in relation to the circumstances for allowing late appeals.

Regulation 10 extends regulation 47 of the principal Regulations so as to allow the clerk to an appeal tribunal to reinstate an appeal which has been struck out for failure to comply with a direction.

Regulation 11 amends regulation 49 of the principal Regulations so as to provide for oral hearings to be in public except in specified circumstances and for participation in an oral hearing by means of a live television link.

Regulation 12 amends regulation 51 of the principal Regulations so as to remove rules about the constitution of an appeal tribunal after an adjournment.

Regulation 13 amends regulation 53 of the principal Regulations so as to require applications for statements of appeal tribunals' reasons to be sent to the clerk.

Regulation 14 amends regulation 54 of the principal Regulations (late applications for a statement of reasons for tribunal decision).

Regulation 15 amends regulation 57 of the principal Regulations (setting aside decisions on certain grounds).

Regulation 16 inserts an additional regulation (57A) in the principal Regulations dealing with the effect of regulations 56 and 57 (correction of errors in decisions and setting aside decisions) on appeals from decisions of an appeal tribunal to a Social Security and Child Support Commissioner.

Regulation 17 amends regulation 58 of the principal Regulations (application for leave to appeal to a Social Security Commissioner from an appeal tribunal).

Regulation 18 substitutes paragraph 5 of Schedule 1 to the principal Regulations listing decisions of the Board under the Social Security (Claims and Payments) Regulations (Northern Ireland) 1987 (S.R. 1987 No. 465) against which no appeal lies to an appeal tribunal.