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The Tax Credits (Appeals) (No. 2) Regulations 2002
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- UK Statutory Instruments
- 2002 No. 3196
- PART 3
- CHAPTER 5
- Regulation 26
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Provisions common to regulations 24 and 25
26.—(1) In calculating any time specified for appealing to a Commissioner from a decision of an appeal tribunal there shall be disregarded any day falling before the day on which notice was given of—
(a)a correction of a decision or the record thereof pursuant to regulation 24; or
(b)a determination that a decision shall not be set aside following an application made under regulation 25, except where the decision was not set aside because of a refusal to extend the time for applying.
(2) There shall be no appeal against a correction made under regulation 24 or a refusal to make such a correction or against a determination made under regulation 25.
(3) Nothing in this Chapter shall be construed as derogating from any power to correct errors or set aside decisions which is exercisable apart from these Regulations.
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