1.—(1) These Regulations may be cited as the Child Trust Funds (Appeals) (Northern Ireland) Regulations 2005 and shall come into force on the day after they are made.
(2) These Regulations shall cease to have effect on such day as is appointed by order made under section 24(1) of the Child Trust Funds Act 2004(1).
(3) In these Regulations, unless the context otherwise requires—
“the Order” means the Social Security (Northern Ireland) Order 1998;
“the 2004 Act” means the Child Trust Funds Act 2004;
“appeal” means an appeal under section 22 of the 2004 Act to an appeal tribunal;
“the Board” means the Commissioners of Inland Revenue;
“the clerk to the appeal tribunal” means a clerk assigned to the appeal tribunal in accordance with regulation 7;
“decision notice” has the meaning given in regulation 18(1) and (2);
“financially qualified panel member” means a person appointed to the panel constituted under Article 7 of the Order who satisfies the requirements of paragraph 3 of Schedule 2 to the Social Security and Child Support (Decisions and Appeals) Regulations (Northern Ireland) 1999(2) (financial qualifications);
“legally qualified panel member” means a person appointed to the panel constituted under Article 7 of the Order who satisfies the requirements of paragraph 1 of Schedule 2 to the Social Security and Child Support (Decisions and Appeals) Regulations (Northern Ireland) 1999 (legal qualifications);
“notification period” has the meaning given in regulation 3;
“party to the proceedings” means the Board and any other person who brings an appeal;
“the President” means the President of appeal tribunals appointed under Article 6 of the Order.
(4) In these Regulations any reference to the chairman of the appeal tribunal shall, in the case of an appeal tribunal which has only one member, include a reference to that member.
S.R. 1999 No. 162: the only relevant amending regulations are S.R. 2002 No. 189.