The Tax Credits (Decisions and Appeals) (Northern Ireland) (Amendment) Regulations 2002

Amendments to the principal Regulations

14.  In regulation 54 (late applications for statement of reasons for tribunal decision)—

(a) in paragraph (6)(a) for the word “spouse” substitute “partner”;

(b) in paragraphs (10), (11) and (12) for the word “decision” in each place where it occurs substitute “determination”;

(c) in paragraph (11) for the words “a copy” substitute “notice”;

(d) in paragraph (12) for the words “a copy”, in the first place where they occur, substitute “notice”;

(e) after paragraph (12) insert the following paragraph—

“(12A) (1) In calculating the time specified for applying in writing for a statement of the reasons for the tribunal’s decision there shall be disregarded any day which falls before the day on which notice was given of—

(a) a correction of a decision or the record thereof pursuant to regulation 56; or

(b) a determination that a decision shall not be set aside following an application made under regulation 57, except where the decision was not set aside because of a refusal to extend the time for applying.”.

(1)

Paragraph (12A) was inserted by S.R. 2000 No. 215 but not for tax credit purposes.