Citation and commencement
1. 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 2002
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”.
Angela Watkinson
Brooks Newmark
Two of the Lords Commissioners of Her Majesty’s Treasury
27th February 2012