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The Tax Credits (Decisions and Appeals) (Amendment) Regulations 1999

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Amendments to the principal Regulations

12.—(1) Regulation 16 shall be amended as follows.

(2) In paragraph (1) after the words “Secretary of State” there shall be inserted the words “or the Board”.

(3) In paragraph (3)—

(a)in sub-paragraph (a)—

(i)after the words “Secretary of State” there shall be inserted the words “or the Board”;

(ii)in paragraph (iv) after the word “him” there shall be inserted the words “or them”;

(b)in sub-paragraph (b) after the words “Secretary of State” there shall be inserted the words “or the Board”.

(4) In paragraph (4)—

(a)after the words “Secretary of State certifies” there shall be inserted the words “or the Board certify”;

(b)after the words “he proposes” there shall be inserted the words “or they propose”.

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