S. 39 wholly in force at 6.4.2003; s. 39 not in force at Royal Assent, see s. 61; s. 39 in force for certain purposes at 1.9.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by S.I.2002/1727, art. 2

S. 39(1) modified (temp. from 1.1.2003) by The Tax Credits (Appeals) (No. 2) Regulations 2002 (S.I. 2002/3196), regs. 1(2), 4, 5

S. 39(1) modified (temp. from 1.1.2003) by The Tax Credits (Appeals) Regulations (Northern Ireland) 2002 (S.R. 2002/403), regs. 1(2), 4, 5

http://www.legislation.gov.uk/ukpga/2002/21/section/39/2003-04-06Tax Credits Act 2002An Act to make provision for tax credits; to amend the law about child benefit and guardian’s allowance; and for connected purposes.2002-07-17texttext/xmlenStatute Law Database2024-05-172003-04-06Tax Credits Act 2002s. 35(2)-(12)Welfare Reform Act 2012s. 124s. 150(3)Tax Credits Act 2002s. 36(10)Welfare Reform Act 2012Sch. 14 Pt. 12s. 150(3)Tax Credits Act 2002specified provision(s)The Tax Credits Act 2002 (Transitional Provisions) Order 2008art. 3(2)Tax Credits Act 2002specified provision(s)The Tax Credits Act 2002 (Further Commencement and Transitional Provisions) Order 2011art. 2Tax Credits Act 2002s. 35(9)Sentencing Act 2020Sch. 24 para. 443(1)Sch. 24 para. 447Sch. 27s. 416(1)reg. 2Part 1Tax creditsAppeals
39 Exercise of right of appeal(1)

Notice of an appeal under section 38 against a decision must be given to the Board in the prescribed manner within the period of thirty days after the date on which notice of the decision was given (or, in the case of a decision to which section 23(3) applies, the date of the decision).

(2)

Notice of such an appeal must specify the grounds of appeal.

(3)

An appeal under section 38 is to the General Commissioners but the appellant may elect (in accordance with section 46(1) of the Taxes Management Act 1970 (c. 9)) to bring the appeal before the Special Commissioners instead.

(4)

Subsections (2) to (7) of section 31D of the Taxes Management Act 1970 (which relate to an election to bring proceedings before the Special Commissioners) have effect in relation to an election under subsection (3) (as in relation to an election under subsection (1) of that section).

(5)

On the hearing of an appeal under section 38 the General Commissioners or Special Commissioners may allow the appellant to put forward grounds not specified in the notice, and take them into consideration if satisfied that the omission was not wilful or unreasonable.

(6)

Part 5 of the Taxes Management Act 1970 (appeals to Commissioners) applies in relation to appeals under section 38 (as in relation to appeals under the Taxes Acts, within the meaning of that Act), but subject to such modifications as are prescribed.

(7)

Any regulations under section 56B of the Taxes Management Act 1970 (c. 9) which are in force immediately before the commencement of subsection (6) apply, subject to any necessary modifications, for the purposes of appeals under section 38 (until amended or revoked).