Amendment of the Tax Credits Act 2002
This section has no associated Explanatory Memorandum
2.—(1) Amend section 63 of the Tax Credits Act 2002 (tax credits appeals etc: temporary modifications)(1) as follows.
(2) In subsections (5) and (8) before “the appeal tribunal” insert “the First-tier Tribunal or”.
(1)
2002 c. 21. Relevant amendments were made to section 63(5) by S.I. 2008/2833 and paragraph 316 of Schedule 1 to S.I. 2009/56 and to section 63(8) by paragraph 316 of Schedule 1 to S.I. 2009/56.