Citation and commencement1
This Order may be cited as the Revenue and Customs Appeals Order 2012 and comes into force on 1st March 2012.
Amendment of the Tax Credits Act 20022
1
Amend section 63 of the Tax Credits Act 2002 (tax credits appeals etc: temporary modifications)2 as follows.
2
In subsections (5) and (8) before “the appeal tribunal” insert “the First-tier Tribunal or”.
Angela WatkinsonBrooks NewmarkTwo of the Lords Commissioners of Her Majesty’s Treasury