http://www.legislation.gov.uk/uksi/2014/886/contents/made

The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014

King's Printer of Acts of Parliament

2015-07-03

TAX CREDITS

SOCIAL SECURITY

This Order provides for compulsory reviews of HM Revenue and Customs’ decisions about tax credits, child benefit and guardian’s allowance before an appeal may be made to the First-tier Tribunal or Northern Ireland equivalents. It also repeals and revokes the rules requiring notice of such appeals to be given, sent or delivered to HM Revenue and Customs.

The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014

art. 2(13)

The Tax Credits, Child Benefit and Guardian’s Allowance Appeals (Appointed Day) (Northern Ireland) Order 2014

The Tax Credits, Child Benefit and Guardian's Allowance Appeals (Appointed Day) (Northern Ireland) Order 2014

art. 2(a)

The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014

art. 3(2)-(6)

The Tax Credits, Child Benefit and Guardian’s Allowance Appeals (Appointed Day) (Northern Ireland) Order 2014

The Tax Credits, Child Benefit and Guardian's Allowance Appeals (Appointed Day) (Northern Ireland) Order 2014

art. 2(b)

The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014

art. 5(2)

The Tax Credits, Child Benefit and Guardian’s Allowance Appeals (Appointed Day) (Northern Ireland) Order 2014

The Tax Credits, Child Benefit and Guardian's Allowance Appeals (Appointed Day) (Northern Ireland) Order 2014

art. 2(c)

The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014

art. 5(7)(a)

(c)

(e)

(g)

(h)

(j)

(l)

The Tax Credits, Child Benefit and Guardian’s Allowance Appeals (Appointed Day) (Northern Ireland) Order 2014

The Tax Credits, Child Benefit and Guardian's Allowance Appeals (Appointed Day) (Northern Ireland) Order 2014

art. 2(c)

The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014

art. 5(9)

The Tax Credits, Child Benefit and Guardian’s Allowance Appeals (Appointed Day) (Northern Ireland) Order 2014

The Tax Credits, Child Benefit and Guardian's Allowance Appeals (Appointed Day) (Northern Ireland) Order 2014

art. 2(c)

The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014

1Citation, commencement and effect

2Amendment of the Tax Credits Act 2002

3Revocation (for Great Britain) and amendment (for Northern Ireland) of the Tax Credits (Notice of Appeal) Regulations 2002

4Child benefit and guardian’s allowance: amendment of the Social Security Act 1998 and the Social Security (Northern Ireland) Order 1998

5Amendment of the Child Benefit and Guardian’s Allowance (Decisions and Appeals) Regulations 2003

2014 No. 886

Tax Credits

Social Security

The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014

Made1st April 2014

Coming into force6th April 2014

The Treasury make this Order in exercise of the powers conferred by section 124(1), (2), (6) and (7) of the Finance Act 20081.

A draft of this instrument was laid before and approved by resolution of the House of Commons in accordance with section 124(8) of that Act.