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The Social Security Commissioners (Procedure) (Tax Credits Appeals) Regulations 2002

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Respondent’s written observations

14.—(1) A respondent may submit to a Commissioner written observations on an appeal within one month of being sent written notice of it.

(2) Written observations shall include—

(a)the respondent’s name and address and address for sending documents;

(b)a statement as to whether or not he opposes the appeal; and

(c)the grounds upon which the respondent proposes to rely.

(3) The office shall send a copy of any written observations from a respondent to every other party.

(4) Where there is more than one respondent, the order of and time for written observations shall be as directed by a Commissioner under regulation 16.

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