Right to appeal following reviewE+W
39.—(1) This regulation applies if a person makes an application to the Commissioners for a review of—
(a)a decision to decline to make a determination as to whether a child is a qualifying child of working parents,
(b)a determination as to whether a child is a qualifying child of working parents, or
(c)a penalty or its amount.
(2) Following the review, the person may appeal to the First-tier Tribunal(1) against (as the case may be)—
(a)the decision (see regulation 40),
(b)the determination (see regulation 41), or
(c)the penalty or its amount (see regulation 42).
Commencement Information
I1Reg. 39 in force at 1.12.2022, see reg. 1(b)
An appellant must start proceedings by sending or delivering a notice of appeal to the First-tier Tribunal (see rule 22 of the Tribunal Procedure (First-tier Tribunal) (Social Entitlement Chamber) Rules 2008).