The Tax Credits (Appeals) (No. 2) Regulations 2002
PART 1
GENERAL
1
Citation, commencement, duration and interpretation
2
Service of notices or documents
PART 2
GENERAL APPEAL MATTERS
3
Other persons with a right of appeal or a right to make an application for a direction
4
Time within which an appeal is to be brought
5
Late appeals
6
Making of an application for an extension of time
7
Making an application for a direction
8
Death of a party to an appeal or an application for a direction
PART 3
APPEAL TRIBUNALS FOR TAX CREDITS
CHAPTER 1
APPEAL TRIBUNALS
9
Composition of appeal tribunals
10
Assignment of clerks to appeal tribunals: function of clerks
CHAPTER 2
PROCEDURE IN CONNECTION WITH DETERMINATION OF APPEALS, APPLICATIONS FOR DIRECTIONS AND PENALTY PROCEEDINGS
11
Consideration and determination of appeals, applications for a direction and penalty proceedings
12
Directions concerning oral hearings
13
Withdrawal of application for a direction or penalty proceedings
14
Non-disclosure of medical advice or evidence
15
Summoning of witnesses and administration of oaths
CHAPTER 3
STRIKING OUT APPEALS AND APPLICATIONS FOR A DIRECTION
16
Cases which may be struck out
17
Reinstatement of struck out cases
CHAPTER 4
ORAL HEARINGS
18
Procedure at oral hearings
19
Manner of providing expert assistance
20
Postponement and adjournment
CHAPTER 5
DECISIONS OF APPEAL TRIBUNALS AND RELATED MATTERS
21
Decisions of appeal tribunals
22
Late applications for a statement of reasons of tribunal decision
23
Record of tribunal proceedings
24
Correction of accidental errors
25
Setting aside decisions on certain grounds
26
Provisions common to regulations 24 and 25
27
Application for leave to appeal to a Commissioner from a decision of an appeal tribunal
Draft Regulations laid before Parliament under section 80(1) of the Social Security Act 1998, for approval by resolution of each House of Parliament.
2002 No.

SOCIAL SECURITY

TAX CREDITS

The Tax Credits (Appeals) (No. 2) Regulations 2002
Made
2002
Coming into force
1st January 2003
Whereas a draft of this instrument was laid before Parliament in accordance with section 80(1) of the Social Security Act 1998 and approved by a resolution of each House of Parliament.
Now, therefore, the Secretary of State for Work and Pensions, in exercise of the powers conferred upon him by sections 7(6), 12(2) and (7), 14(10) and (11), 16(1), 28(1), 39(1) , 79(1) and (3) to (7) and 84 of, and paragraphs 11 and 12 of Schedule 1 and Schedule 5 to the Social Security Act 1998 and all other powers enabling him in that behalf, after consultation with the Council on Tribunals in accordance with section 8 of the Tribunals and Inquiries Act 1992 , hereby makes the following Regulations:
1998 c. 14.
Section 39(1) as modified by S.I.2002/xxx is cited for the meaning ascribed to the word prescribed.
Section 84 is cited for the meaning ascribed to the word prescribed.
The powers in sections 12(2) and (7), 14(10) and (11), 16(1), 28(1) and 39(1) of the Social Security Act 1998, exercised in these Regulations, are those which have been applied and modified under the powers contained in section 63(8) of the Tax Credits Act 2002 (c. 21) by S.I.2002/xxx.
1992 c. 53.