http://www.legislation.gov.uk/id/uksi/2005/191

http://www.legislation.gov.uk/uksi/2005/191/regulation/12/made

The Child Trust Funds (Non-tax Appeals) Regulations 2005

Trusts

King's Printer of Acts of Parliament

2017-06-19

CHILD TRUST FUNDS

These Regulations make provision for appeals against decisions of the Inland Revenue in respect of child trust funds, under section 22 of the Child Trust Funds Act 2004 (c. 6) (“the 2004 Act”). These appeals are to appeal tribunals within the Appeals Service, with a further right of appeal on a point of law to the Social Security Commissioners. These arrangements for the hearing of appeals are temporary, until the Treasury make an order under section 24(1) of the 2004 Act which will not be until the tax tribunals have been reformed. (Those tax tribunals will hear appeals concerning tax liabilities and relief, withdrawal of relief and recovery of tax for child trust funds, provided for by regulations made under section 13(1) to (3) and (5) of the 2004 Act, from the commencement of the child trust funds scheme on 6th April 2005).

The Child Trust Funds (Non-tax Appeals) Regulations 2005

reg. 12(1)

The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008

Sch. 1

para. 271(a)

art. 1

The Child Trust Funds (Non-tax Appeals) Regulations 2005

reg. 12(2)(a)

The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008

Sch. 1

para. 271(b)(i)

art. 1

The Child Trust Funds (Non-tax Appeals) Regulations 2005

reg. 12(2)(b)

The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008

Sch. 1

para. 271(b)(ii)

art. 1

The Child Trust Funds (Non-tax Appeals) Regulations 2005

reg. 12(2)(c)

The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008

Sch. 1

para. 271(b)(iii)

art. 1

The Child Trust Funds (Non-tax Appeals) Regulations 2005

reg. 12(2)

The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008

Sch. 1

para. 271(b)(iv)

art. 1

The Child Trust Funds (Non-tax Appeals) Regulations 2005

Regulations

The Child Trust Funds (Non-tax Appeals) Regulations 2005

reg. 1(2)

Application of section 17 of the 1998 Act or Article 17 of the 1998 Order12

1

Section 17 of the 1998 Act (“section 17”) or, in Northern Ireland, Article 17 of the 1998 Order (“Article 17”) (finality of decisions), shall apply to a decision of an appeal tribunal or a Social Security Commissioner on a child trust fund appeal, with the following modifications.

2

For subsection (1) of section 17 substitute the following subsection—

1
Subject to the provisions of—
a
sections 12 to 16, and 28 of this Act (as modified by the Child Trust Funds (Non-tax Appeals) Regulations 2004), and
b
sections 21(9) and (10) and 22 to 24 of the Child Trust Funds Act 2004,
any decisions made in accordance with those provisions in respect of a child trust fund appeal which, in accordance with section 24 of the Child Trust Funds Act 2004, is to an appeal tribunal or lies to a Commissioner, shall be final.

3

For paragraph (1) of Article 17 substitute the following paragraph—

1
Subject to the provisions of—
a
Articles 13 to 16, and 28 of this Order (as modified by the Child Trust Funds (Non-tax Appeals) Regulations 2004), and
b
sections 21(9) and (10) and 22 to 24 of the Child Trust Funds Act 2004],
any decisions made in accordance with those provisions in respect of a child trust fund appeal which, in accordance with section 24 of the Child Trust Funds Act 2004, is to an appeal tribunal or lies to a Commissioner, shall be final.

4

Omit subsection (2)(b) and (c) of section 17 and paragraph (2)(b) and (c) of Article 17.