The Tax Credits (Appeals) (No. 2) Regulations 2002

Making of an application for an extension of time

6.  An application for an extension of time for making an appeal to an appeal tribunal shall be made in writing to the Board and shall—

(a)include sufficient information to determine—

(i)the identity of the appellant;

(ii)the subject of the application in respect of which an extension of time is sought; and

(iii)the grounds on which an extension of time is sought; and

(b)be signed by or on behalf of the appellant.