http://www.legislation.gov.uk/uksi/2002/2926/contents/made

The Tax Credits (Appeals) Regulations 2002

Tax credits

King's Printer of Acts of Parliament

2019-04-10

TAX CREDITS

Section 63 of the Tax Credits Act 2002 (c. 21) (“the 2002 Act”) provides that appeals against decisions under that Act relating to tax credit shall lie for a temporary period to the appeal tribunal constituted under Chapter 2 of Part 1 of the Social Security Act 1998 (c. 14) (in Northern Ireland, Chapter 2 of Part 2 of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)), and not to the General or Special Commissioners as provided by section 39 of the 2002 Act. Section 63(8) of the 2002 Act provides that regulations may apply with modifications any provision of Chapter 2 of Part 1 of the Social Security Act 1998 (“the 1998 Act”), Chapter 2 of Part 2 of the Social Security (Northern Ireland) Order 1998 (“the 1998 Order”), or section 54 of the Taxes Management Act 1970 (c. 9) (settling of appeals by agreement), in relation to such appeals. These Regulations accordingly make such provision.

The Tax Credits (Appeals) Regulations 2002

reg. 2

The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008

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para. 192(a)

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para. 192(b)

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The Tax Credits (Appeals) Regulations 2002

reg. 3(1)

(2)

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para. 193(a)

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The Tax Credits (Appeals) Regulations 2002

reg. 3(8)

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para. 193(b)

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The Tax Credits (Appeals) Regulations 2002

reg. 4(1)

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para. 194(a)

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para. 194(b)

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reg. 5(1)

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para. 195

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reg. 6(1)

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para. 196(a)(i)

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reg. 6(1)

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para. 196(a)(ii)

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reg. 6(2)(a)

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para. 196(b)

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reg. 7(1)

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para. 197(a)

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para. 197(b)

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para. 198(a)

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para. 198(b)

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reg. 9(2)

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para. 199

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reg. 10(1)

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para. 200(a)

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The Tax Credits (Appeals) Regulations 2002

reg. 10(2)

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para. 200(b)(i)

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reg. 10(2)

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para. 200(b)(ii)

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reg. 11 heading

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para. 201(a)

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reg. 11(1)

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para. 201(b)

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The Tax Credits (Appeals) Regulations 2002

reg. 11(2)

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para. 201(c)

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The Tax Credits (Appeals) Regulations 2002

reg. 11(4)

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para. 201(d)

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The Tax Credits (Appeals) Regulations 2002

reg. 12(2)(a)

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para. 202

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reg. 3(2)

The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

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para. 81

art. 1(2)

The Tax Credits (Appeals) Regulations 2002

reg. 12(2)(c)

The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Sch. 2

para. 82(2)

art. 1(2)

The Tax Credits (Appeals) Regulations 2002

reg. 12(3)(b)

The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

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para. 82(3)

art. 1(2)

The Tax Credits (Appeals) Regulations 2002

reg 7

The Tax Credits (Appeals) (Amendment) Regulations 2004

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The Tax Credits (Appeals) Regulations 2002

1Citation, commencement and duration

2Interpretation

3Application of section 54 of the Taxes Management Act 1970

4Application of section 12 of the 1998 Act and Article 13 of the 1998 Order

5Application of section 13 of the 1998 Act and Article 14 of the 1998 Order

6Application of section 14 of the 1998 Act and Article 15 of the 1998 Order

7(1) Section 14(11) and (12) of, and Schedule 4 to,...

8Application of section 15 of the Social Security Act 1998

9Application of section 16 of the 1998 Act and Article 16 of the 1998 Order

10Application of section 17 of the 1998 Act and Article 17 of the 1998 Order

11Application of section 28 of the 1998 Act and Article 28 of the 1998 Order

12Application of section 39 of the 1998 Act and Article 39 of the 1998 Order

2002 No. 2926

TAX CREDITS

The Tax Credits (Appeals) Regulations 2002

Made26th November 2002

Laid before Parliament26th November 2002

Coming into force17th December 2002

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 63(8) and 65(2) and (6) of the Tax Credits Act 20021, with the consent of the Lord Chancellor and the Scottish Ministers, hereby make the following Regulations: