The Tax Credits (Appeals) Regulations 2002

Application of section 12 of the 1998 Act and Article 13 of the 1998 Order

4.—(1) Section 12 of the 1998 Act and Article 13 of the 1998 Order(1) (appeals to an appeal tribunal) shall apply to a tax credit appeal to an appeal tribunal with the modifications prescribed by paragraphs (2) to (8).

(2) For subsections (1) and (2) of that section substitute the following subsections—

“(1) An appeal which is to an appeal tribunal by virtue of section 63 of the Tax Credits Act 2002, including an application for a direction under section 19(9) of that Act, (a “tax credit appeal”) may be brought by—

(a) a claimant whose claim for a tax credit is the subject of the appeal;

(b) the person on whom the penalty to which the appeal relates was imposed;

(c) the person applying for the direction under section 19(9) of that Act; or

(d) such other person as may be prescribed.”.

(3) For paragraphs (1) and (2) of that Article substitute the following paragraph—

“(1) An appeal which is to an appeal tribunal by virtue of section 63 of the Tax Credits Act 2002, including an application for a direction under section 19(9) of that Act, (a “tax credit appeal”) may be brought by—

(a) a claimant whose claim for a tax credit is the subject of the appeal;

(b) the person on whom the penalty to which the appeal relates was imposed;

(c) the person applying for a direction under section 19(9) of that Act; or

(c) such other person as may be prescribed.”.

(4) Omit subsections (3) to (6) of that section and paragraphs (3) to (6) of that Article.

(5) In subsection (7) of that section and paragraph (7) of that Article add at the end “, and may in particular extend the time limit for giving notice of appeal specified in section 39(1) of the Tax Credits Act 2002”.

(6) In subsection (8) of that section for “an appeal under this section” substitute “a tax credit appeal”.

(7) In paragraph (8) of that Article for “an appeal under this Article” substitute “a tax credit appeal”.

(8) Omit subsections (8)(a) and (9) of that section and paragraphs (8)(a) and (9) of that Article.

(1)

Section 12 was amended by paragraph 25 of Schedule 7, and Schedule 10, to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2). Article 13 was amended by paragraph 19 of Schedule 6 to S.I. 1999/671.