Amendment of the Tax Credits Act 20022.
(1)
Amend section 63 of the Tax Credits Act 2002 (tax credits appeals etc: temporary modifications)2 as follows.
(2)
In subsections (5) and (8) before “the appeal tribunal” insert “the First-tier Tribunal or”.
In subsections (5) and (8) before “the appeal tribunal” insert “the First-tier Tribunal or”.