The Child Trust Funds (Non-tax Appeals) Regulations 2005

Application of section 14 of the 1998 Act or Article 15 of the 1998 Order

8.—(1) Section 14(1) to (10) of the 1998 Act(1) or, in Northern Ireland, Article 15(1) to (10) of the 1998 Order(2) (Appeal from tribunal to Commissioner), shall apply to a decision of an appeal tribunal on a child trust fund appeal (other than a decision on a penalty appeal under section 21(9) of the Act as modified by section 24(2) of the Act)), with the following modifications.

(2) In section 14—

(a) in subsection (1) for “under section 12 or 13 above” substitute “on a child trust fund appeal”;

(b) in subsection (3)(a) for “Secretary of State” substitute “Board”;

(c) for subsection (3)(b) substitute—

“(b) the appellant in the child trust fund appeal;”;

(d) omit subsections (3)(c) and (d), and (4) to (6); and

(e) in subsection (7) for “principal parties” substitute “Board and the appellant”.

(3) In Article 15—

(a) in paragraph (1) for “under Article 13 or 14” substitute “on a child trust fund appeal”;

(b) in paragraph (3)(a) for “Department” substitute “Board”;

(c) for paragraph (3)(b) substitute—

“(b) the appellant in the child trust fund appeal;”;

(d) omit paragraphs (3)(c) and (d), and (4) to (6); and

(e) in paragraph (7) for “principal parties” substitute “Board and the appellant”.

(1)

Section 14 was amended by paragraph 27 of Schedule 7 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999.

(2)

Article 15 was amended by Schedule 9 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.