Tax Credits Act 2002U.K.
This section has no associated Explanatory Memorandum
314.—(1) Section 39 (exercise of right of appeal) is amended as follows.
(2) Omit subsections (3), (4) and (5).
(3) In subsection (6) for “(appeals to Commissioners)” substitute “(appeals and other proceedings)”.
(4) Omit subsection (7).
Commencement Information
I1Sch. 1 para. 314 in force at 1.4.2009, see art. 1(2)