Tax Credits Act 2002
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Memorandwm Esboniadol
319.—(1) Paragraph 3 is amended as follows.
(2) In the heading for “Commissioners” substitute “tribunal”.
(3) In sub-paragraph (1) after “section 32(2)(a)” insert “before the tribunal”.
(4) For sub-paragraph (2) substitute—
“(2) The person liable to the penalty shall be a party to the proceedings.”.
(5) After sub-paragraph (2) insert—
“(3) “tribunal” is to be read in accordance with section 47C of the Taxes Management Act 1970.”.