http://www.legislation.gov.uk/ukdsi/2002/0110439430/part/3/chapter/1The Tax Credits (Appeals) (No. 2) Regulations 2002Tax creditsWorking tax creditMedical advice and support servicesHearingsChild tax creditKing's Printer of Acts of Parliament2014-12-15SOCIAL SECURITY;TAX CREDITS2003-01-01 These Regulations are made in consequence of the application and modification of Chapter 2 of Part 1 of the Social Security Act 1998 (c. 14) by the Tax Credits (Appeals) Regulations 2002 (S.I. 2002/xxx) which are made under section 63(8) of the Tax Credits Act 2002 (c. 21) (“the 2002 Act”) for the purposes of the temporary modifications made by section 63 of the 2002 Act. Those modifications have the effect of sending appeals against the decisions set out in section 38 of the 2002 Act, directions to close down an enquiry made under section 19(10) of the 2002 Act and penalty proceedings brought under paragraph 3 of Schedule 2 to the 2002 Act (“penalty proceedings”), to an appeal tribunal, until a day is appointed under section 63(1) of the 2002 Act. PART 3CHAPTER 1 9 1 Subject to the following provisions of this regulation, an appeal tribunal, for the purposes of these Regulations, shall consist of a legally qualified panel member. 2 Subject to paragraphs (3), (4) and (6), an appeal tribunal shall consist of a legally qualified panel member, a medically qualified panel member and a panel member with a disability qualification where the issue, or one of the issues, raised on the appeal is— a whether or not there is an entitlement, under regulation 9 of the Working Tax Credit Regulations, to have the disability element of working tax credit included in the maximum rate; b whether a member of a married or unmarried couple is incapacitated for the purposes of regulation 13(1)(b)(ii) of the Working Tax Credit Regulations; c whether a child is disabled for the purposes of regulation 14(3) of the Working Tax Credit Regulations; d whether there is an entitlement under regulation 17 of the Working Tax Credit Regulations to have the severe disability element of working tax credit included in the maximum rate; e whether the conditions set out in regulation 8 of the Child Tax Credit Regulations 2002 for a disabled or severely disabled child or qualifying young person are satisfied. 3 Subject to paragraph (4), an appeal tribunal shall consist of a legally qualified panel member and a financially qualified panel member where the appeal, application for a direction or penalty proceedings may require consideration by members of the appeal tribunal of issues which are, in the opinion of the President, difficult and which relate to— a profit and loss accounts, revenue accounts or balance sheets relating to any enterprise; b an income and expenditure account in the case of an enterprise not trading for profit; or c the accounts of any trust fund. 4 Where the composition of an appeal tribunal would fall to be prescribed under both paragraphs (2) and (3), it shall consist of a legally qualified panel member, a medically qualified panel member and a panel member with a disability qualification. 5 Where the composition of an appeal tribunal is prescribed under paragraph (1) or (3), the President may determine that the appeal tribunal shall include such an additional member drawn from the panel constituted under section 6 of the Act as he considers appropriate for the purposes of providing further experience for that additional panel member or for assisting the President in the monitoring of standards of decision making by panel members. 6 A person shall not act as a medically qualified panel member of an appeal tribunal in any appeal if he has at any time advised or prepared a report upon any person whose medical condition is relevant to the issue in the appeal, or has at any time regularly attended such a person. 10 The Secretary of State shall assign a clerk to service each appeal tribunal and the clerk so assigned shall be responsible for summoning members of the panel constituted under section 6 of the Act to serve on the tribunal. S.I. 2002/2007.