Application of sections 79, 80 and 84 of the 1998 Act or Articles 74 and 75 of the 1998 Order
15.—(1) Sections 79, 80(1) and 84 of the 1998 Act or, in Northern Ireland, Articles 74 and 75(2) of the 1998 Order shall apply to regulations for child trust fund appeals, made under provisions of the 1998 Act or the 1998 Order applied by these Regulations, with the following modifications.
(2) In section 79—
(a)in subsection (1) for “subsections (2) and (2A) below” substitute “subsection (2)”;
(b)omit subsections (2A) and (8).
(3) In Article 74—
(a)in paragraph (1)—
(i)for “paragraphs (2) and (2A)” substitute “paragraph (2)”;
(ii)for “Department” substitute “Treasury”;
(b)omit paragraphs (2A) and (7).
(4) In Article 75 omit paragraphs (1) and (3).
Sections 79 and 80 were amended by paragraphs 13 and 14 of Schedule 4 to the Tax Credits Act 2002 (c. 21).
Articles 74 and 75 were amended by paragraphs 17(2) and (3) and 18(2) to (6) of Schedule 4 to the Tax Credits Act 2002.