Revocation (for Great Britain) and amendment (for Northern Ireland) of the Tax Credits (Notice of Appeal) Regulations 2002

3.—(1) The Tax Credits (Notice of Appeal) Regulations 2002(1) are revoked (for England and Wales and Scotland).

(2) Those Regulations are amended (for Northern Ireland) as follows.

(3) In regulations 2(1), omit: “to the Board”.

(4) In regulation 2(2)(a), after “writing”, insert: “to the appropriate office”.

(5) In regulations 2(3) and 2(4), for “Board” substitute: “appropriate office”.

(6) In regulation 2(5)—

(a)for “Board”, substitute: “appropriate office”;

(b)for “the Commissioners of Inland Revenue”, substitute: “any office specified in writing for the purpose by the Department for Social Development in Northern Ireland”.