Search Legislation

Advanced Search

The Tax Credits (Appeals) (No. 2) Regulations 2002

Help about what version

What Version

Help about advanced features

Advanced Features

Help about opening options

Opening Options

Changes over time for: The Tax Credits (Appeals) (No. 2) Regulations 2002

Help about opening options

Changes to legislation:

There are currently no known outstanding effects for The Tax Credits (Appeals) (No. 2) Regulations 2002. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

Statutory Instruments

2002 No. 3196

SOCIAL SECURITY

TAX CREDITS

The Tax Credits (Appeals) (No. 2) Regulations 2002

Made

18th December 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(1) 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)(2), 79(1) and (3) to (7) and 84(3) of, and paragraphs 11 and 12 of Schedule 1 and Schedule 5 to the Social Security Act 1998(4) 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(5), hereby makes the following Regulations:

PART 1E+W+SGENERAL

Citation, commencement, duration and interpretationE+W+S

1.—(1) These Regulations may be cited as the Tax Credits (Appeals) (No. 2) Regulations 2002 and shall come into force on 1st January 2003.

(2) These Regulations shall cease to have effect on such day as is appointed by order made under section 63(1) of the Tax Credits Act 2002(6) (tax credits appeals etc.: temporary modifications).

(3) In these Regulations, unless the context otherwise requires—

“the Act” means the Social Security Act 1998;

“the 2002 Act” means the Tax Credits Act 2002;

“the Appeals Regulations” means the Tax Credits (Appeals) Regulations 2002(7);

“the Decisions and Appeals Regulations” means the Social Security and Child Support (Decisions and Appeals) Regulations 1999(8);

“the Working Tax Credit Regulations” means the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002(9);

“appeal” means an appeal under section 38 of the 2002 Act;

“an application for a direction” means an application for a direction to close down an enquiry made under section 19(9) of the 2002 Act;

F1...

F2...

[F3 “couple” means—

(a)

two people who are married to, or civil partners of, each other and are members of the same household; or

(b)

two people who are not married to, or civil partners of, each other but are living together as if they were a married couple or civil partners;]

“court” means the High Court, the Court of Appeal, the Court of Session, the High Court or Court of Appeal in Northern Ireland, the House of Lords or the Court of Justice of the European Community;

F4...

F5...

F6...

“joint claim” means a claim made under section 3(3)(a) of the 2002 Act and any reference in these Regulations to “joint claimant” shall be construed accordingly;

F7...

F8...

F9...

F10...

F11...

“partner” meansF12... the other member of [F13a] couple;

“party to the proceedings” means the Board and any other person—

(a)

who is an appellant in an appeal brought against a decision or determination set out in section 38 of the 2002 Act;

(b)

who is an applicant for a direction to close down an enquiry under section 19(9) of the 2002 Act;

(c)

who is a defendant (or defender) in penalty proceedings brought under paragraph 3 of Schedule 2 to the 2002 Act;

(d)

who is a person with a right of appeal or a right to make an application for a direction under regulation 3;

F14...

F15...

F16...

“single claim” means a claim made under section 3(3)(b) of the 2002 Act;

“tax credit” means child tax credit or working tax credit, construing those terms in accordance with section 1(1) and (2) of the 2002 Act, and any reference in these Regulations to “child tax credit” or “working tax credit” shall be construed accordingly.

Textual Amendments

Commencement Information

I1Reg. 1 in force at 1.1.2003, see reg. 1(1)

Service of notices or documentsE+W+S

2.  Where, by any provision of these Regulations—

(a)any notice or other document is required to be given or sent F17... to the Board, that notice or document shall be treated as having been so given or sent on the day that it is received F18... by the Board, and

(b)any notice or other document is required to be given or sent to any person other than F19... the Board, that notice or document shall, if sent to that person’s last known address, be treated as having been given or sent on the day that it was posted.

Textual Amendments

Commencement Information

I2Reg. 2 in force at 1.1.2003, see reg. 1(1)

PART 2E+W+SGENERAL APPEAL MATTERS

Other persons with a right of appeal or a right to make an application for a directionE+W+S

3.  For the purposes of section 12(2) of the Act(10) (as applied and modified by the Appeals Regulations), where—

(a)a person has made a claim for a tax credit but is unable for the time being to make an appeal against a decision in respect of that tax credit; or

(b)a person is the person in respect of whom an enquiry has been initiated under section 19(1) of the 2002 Act, but is unable for the time being to make an application for a direction,

the following other persons have a right of appeal to [F20the First-tier Tribunal] or a right to make an application for a direction—

(i)a receiver appointed by the Court of Protection with power to make a claim for a tax credit on behalf of the person;

(ii)in Scotland, a [F21judicial factor, or guardian acting or appointed under the Adults with Incapacity (Scotland) Act 2000 who has power to claim, or as the case may be, receive a tax credit on his behalf] who is administering the estate of the person;

(iii)a person appointed under regulation 33(1) of the Social Security (Claims and Payments) Regulations 1987(11) (persons unable to act);

(iv)where there is no person mentioned in sub-paragraph (iii) in relation to the person who is unable to act, a person who has applied in writing to the Board to be appointed to act on behalf of the person who is unable to act and, if a natural person, is aged 18 years or more and who has been so appointed by the Board for the purposes of this sub-paragraph.

Textual Amendments

Commencement Information

I3Reg. 3 in force at 1.1.2003, see reg. 1(1)

Time within which an appeal is to be broughtE+W+S

4.—(1) Where a dispute arises as to whether an appeal was brought within the time limit specified in section 39(1) of the 2002 Act, the dispute shall be referred to, and be determined by, [F22the First-tier Tribunal].

(2) The time limit specified in section 39(1) of the 2002 Act may be extended in accordance with regulation 5.

Textual Amendments

Commencement Information

I4Reg. 4 in force at 1.1.2003, see reg. 1(1)

Late appealsE+W+S

5.—(1) [F23The Board may treat a late appeal as made in time] where the conditions specified in paragraphs [F24(4)] to (8) are satisfied, but no appeal shall in any event be brought more than one year after the expiration of the last day for appealing under section 39(1) of the 2002 Act.

F25(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F25(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F26(4) An appeal may be treated as made in time if the Board is satisfied that it is in the interests of justice.]

(5) For the purposes of paragraph (4) it is not in the interests of justice to [F27treat the appeal as made in time unless the Board are] satisfied that—

(a)the special circumstances specified in paragraph (6) are relevant F28...; or

(b)some other special circumstances exist which are wholly exceptional and relevant F28...,

and as a result of those special circumstances, it was not practicable for the appeal to be made within the time limit specified in section 39(1) of the 2002 Act.

(6) For the purposes of paragraph (5)(a), the special circumstances are that—

(a)the [F29appellant] or a partner or dependant of the [F29appellant] has died or suffered serious illness;

(b)the [F29appellant] is not resident in the United Kingdom; or

(c)normal postal services were disrupted.

(7) In determining whether it is in the interests of justice to [F30treat the appeal as made in time], regard shall be had to the principle that the greater the amount of time that has elapsed between the expiration of the time within which the appeal is to be brought under section 39(1) of the 2002 Act and the [F31submission of the notice of appeal, the more compelling should be the special circumstances.]

(8) In determining whether it is in the interests of justice to [F32treat the appeal as made in time], no account shall be taken of the following—

(a)that the applicant or any person acting for him was unaware of or misunderstood the law applicable to his case (including ignorance or misunderstanding of the time limit imposed by section 39(1) of the 2002 Act); or

(b)that [F33the Upper Tribunal] or a court has taken a different view of the law from that previously understood and applied.

F34(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F34(10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F34(11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Commencement Information

I5Reg. 5 in force at 1.1.2003, see reg. 1(1)

Making of an application for an extension of timeE+W+S

F356.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Making an application for a directionE+W+S

F367.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Commencement Information

I6Reg. 7 in force at 1.1.2003, see reg. 1(1)

Death of a party to an appeal or an application for a directionE+W+S

8.—(1) In any proceedings relating to an appeal or an application for a direction, on the death of a party to those proceedings (other than the Board) the following persons may proceed with the appeal or application for a direction in the place of such deceased party—

(a)where the proceedings are in relation to a single claim, the personal representatives of the person who has died;

(b)where the proceedings are in relation to a joint claim, where only one of the persons by whom the claim was made has died, the other person with whom the claim was made;

(c)where the proceedings are in relation to a joint claim where both the persons by whom the claim was made have died, the personal representatives of the last of them to die;

(d)for the purposes of paragraph (c), where persons have died in circumstances rendering it uncertain which of them survived the other—

(i)their deaths shall be presumed to have occurred in order of seniority; and

(ii)the younger shall be treated as having survived the elder.

(2) Where there is no person mentioned in paragraphs (1)(a) to (1)(c) to proceed with the appeal or application for a direction, the Board may appoint such person as they think fit to proceed with that appeal or that application in the place of such deceased party referred to in paragraph (1).

(3) A grant of probate, confirmation or letters of administration to the estate of the deceased party, whenever taken out, shall have no effect on an appointment made under paragraph (2).

(4) Where a person appointed under paragraph (2) has, prior to the date of such appointment, taken any action in relation to the appeal or application for a direction on behalf of the deceased party, the effective date of appointment by the Board shall be the day immediately prior to the first day on which such action was taken.

Commencement Information

I7Reg. 8 in force at 1.1.2003, see reg. 1(1)

PART 3E+W+SAPPEAL TRIBUNALS FOR TAX CREDITS

CHAPTER 1E+W+SAPPEAL TRIBUNALS

Composition of appeal tribunalsE+W+S

F379.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Assignment of clerks to appeal tribunals: function of clerksE+W+S

F3710.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

CHAPTER 2E+W+SPROCEDURE IN CONNECTION WITH DETERMINATION OF APPEALS, APPLICATIONS FOR DIRECTIONS AND PENALTY PROCEEDINGS

Consideration and determination of appeals, applications for a direction and penalty proceedingsE+W+S

F3711.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Choice of hearingE+W+S

F3712.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Withdrawal of application for a direction or penalty proceedingsE+W+S

F3713.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Non-disclosure of medical advice or evidenceE+W+S

F3714.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Summoning of witnesses and administration of oathsE+W+S

F3715.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

CHAPTER 3E+W+SSTRIKING OUT APPEALS AND APPLICATIONS FOR A DIRECTION

Cases which may be struck outE+W+S

F3716.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Reinstatement of struck out casesE+W+S

F3717.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

CHAPTER 4E+W+SORAL HEARINGS

Procedure at oral hearingsE+W+S

F3718.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Manner of providing expert assistanceE+W+S

F3719.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Postponement and adjournmentE+W+S

F3720.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

CHAPTER 5E+W+SDECISIONS OF APPEAL TRIBUNALS AND RELATED MATTERS

Decisions of appeal tribunalsE+W+S

F3721.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Late applications for a statement of reasons of tribunal decisionE+W+S

F3722.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Record of tribunal proceedingsE+W+S

F3723.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Correction of accidental errorsE+W+S

F3724.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Setting aside decisions on certain groundsE+W+S

F3725.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Provisions common to regulations 24 and 25E+W+S

F3726.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Service of decision notice by electronic mailE+W+S

F3726A.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Application for leave to appeal to a Commissioner from a decision of an appeal tribunalE+W+S

F3727.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Signed by authority of the Secretary of State for Work and Pensions.

P. Hollis

Parliamentary Under-Secretary of State,

Department for Work and Pensions

18th December 2002

Explanatory Note

(This note is not part of the Regulations)

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. 2002/2926) 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 1 of these Regulations contains provisions relating to commencement, citation and interpretation and service of notices or documents.

Part 2 of the Regulations concerns rights of appeal and the procedure for bringing appeals. Regulation 3 makes provision for additional persons to have a right of appeal, or to make an application for a direction to close down an enquiry under section 19(9) of the 2002 Act (“application for a direction”) (other than those provided for in the 2002 Act). Regulation 4 sets out the procedure for dealing with a dispute in relation to time limits. Regulation 5 deals with late appeals. Regulation 6 provides for the manner in which an application for an extension of time must be made. Regulation 7 provides for the manner in which an application for a direction must be made. Regulation 8 sets out who may proceed with an appeal or an application for a direction when a party to an appeal dies.

Part 3 makes provision for appeal tribunals for tax credits. Chapter 1 provides for the requirements relating to the composition of appeal tribunals and the assignment of clerks to tribunals. Chapters 2 to 5 of Part 3 provide for further matters relating to appeals, applications for a direction and penalty proceedings. Chapter 2 makes provision for the procedural requirements in the determination of appeals, applications for a direction and penalty proceedings, including withdrawal of applications for a direction and penalty proceedings, non-disclosure of medical advice or evidence and the summoning of witnesses. Chapter 3 provides for the striking out of certain appeals and applications for a direction and the related procedure for reinstatement. Chapter 4 provides for the procedure at oral hearings and Chapter 5 makes provision relating to the decisions of appeal tribunals, the reasons for those decisions and applications for leave to appeal to a Social Security Commissioner.

These Regulations do not impose a charge on business.

(2)

Section 39(1) as modified by S.I.2002/2926 is cited for the meaning ascribed to the word prescribed.

(3)

Section 84 is cited for the meaning ascribed to the word prescribed.

(4)

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.2002/2926.

(7)

S.I. 2002/2926.

(8)

S.I. 1999/991; relevant amending instruments are S.I. 1999/1466, S.I. 1999/1623, S.I. 1999/1662, S.I. 1999/1670, S.I. 1999/2570, S.I. 1999/2677, S.I. 1999/3178, S.I. 2000/119, S.I. 2000/127, S.I. 2000/897, S.I. 2000/1596, S.I. 2000/1982, S.I. 2000/3030, S.I. 2001/518, S.I. 2001/1711, S.I. 2001/4022, S.I. 2002/398, S.I. 2002/428, S.I. 2002/490, S.I. 2002/1379 and S.I. 2002/1703.

(9)

S.I. 2002/2005.

(10)

Section 12(2) of the Act was substituted by paragraph 25(3) of Schedule 7 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2).

(11)

S.I. 1987/1968; the relevant amending instrument is S.I. 1999/2572.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources

The data on this page is available in the alternative data formats listed: