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

Amendments to the principal Regulations

11.  In regulation 49 (procedure at oral hearings)—

(a) for paragraph (6) substitute the following paragraph—

“(6) An oral hearing shall be in public except where the chairman or, in the case of an appeal tribunal which has only one member, that member, is satisfied that it is necessary to hold the hearing, or part of the hearing, in private—

(a) in the interests of national security, morals, public order or children;

(b) for the protection of the private or family life of one or more parties to the proceedings; or

(c) in special circumstances, because publicity would prejudice the interests of justice.”;

(b) for paragraph (7) substitute the following paragraph—

“(7) At an oral hearing—

(a) any party to the proceedings shall be entitled to be present and to be heard; and

(b) the following persons may be present by means of a live television link—

(i) any party to the proceedings or his representative or both; or

(ii) where an appeal tribunal consists of more than one member, a tribunal member other than the chairman,

provided that the chairman or, where an appeal tribunal has only one member, that member gives permission and the appellant consents.”;

(c) in paragraph (9)—

(i) in sub-paragraph (b) omit the word “panel”;

(ii) in sub-paragraph (d) omit the words “and the consent of every party to the proceedings actually present,”;

(d) for paragraph (10)(1) substitute the following paragraph—

“(10) Nothing in paragraph (9) affects the rights of—

(a) any person mentioned in sub-paragraphs (a) and (b) of that paragraph where he is sitting as a member of a tribunal or acting as its clerk; or

(b) the clerk to the appeal tribunal,

and nothing in this regulation prevents the presence at an oral hearing of any witness or of any person whom the chairman, or in the case of an appeal tribunal which has only one member, that member, permits to be present in order to assist the appeal tribunal or the clerk.”; and

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

“(13) In this regulation “live television link” means a live television link or other facilities which allow a person who is not physically present at an oral hearing to see and hear proceedings and be seen and heard by those physically present.”.

(1)

Amended by S.R. 2000 No. 215 but not for tax credit purposes.