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

Application of section 39 of the 1998 Act or Article 39 of the 1998 Order

14.—(1) Section 39 of the 1998 Act(1) or, in Northern Ireland, Article 39 of the 1998 Order (2)(interpretation etc. of Chapter 2), shall apply for the purposes of a child trust fund appeal with the following modifications.

(2) In subsection (1) of section 39—

(a) insert at the appropriate places—

““the Board” means the Commissioners of the Inland Revenue;

“child trust fund appeal” means an appeal under section 22 of the Child Trust Funds Act 2004 which, by virtue of section 24 of that Act, is to an appeal tribunal or lies to a Social Security Commissioner;”;

(b) omit the definitions of “claimant”,“relevant benefit “and “tax appeal Commissioners”.

(3) In paragraph (1) of Article 39—

(a) for the definition of “Inland Revenue” substitute—

““the Board” means the Commissioners of Inland Revenue;

“child trust fund appeal” means an appeal under section 22 of the Child Trust Funds Act 2004 which, by virtue of section 24 of that Act, is to an appeal tribunal or lies to a Social Security Commissioner;”;

(b) omit the definitions of “claimant”, “relevant benefit” and “tax appeal Commissioners”.

(4) Omit subsections (2) and (3) of section 39 and paragraphs (2) and (3) of Article 39.

(1)

Section 39 was amended by paragraph 35 of Schedule 7 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999.

(2)

Article 39 was relevantly amended by paragraph 29 of Schedule 6 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.