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

Amendments to the principal Regulations

9.—(1) Regulation 6 shall be amended as follows.

(2) In paragraph (2)(1)—

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

(b) in sub-paragraph (b)—

(i) after the words “Secretary of State”, in the first place where they occur, there shall be inserted the words “or the Board or an officer of the Board”;

(ii) after the words “Secretary of State” in paragraph (ii) there shall be inserted, in each place where they occur, the words “or the Board”;

(iii) after the word “his” in paragraph (ii) there shall be inserted the words “or their”;

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

(3) In paragraph (3) after the words “Secretary of State” there shall be inserted the words “or the Board or an officer of the Board”.

(4) In paragraph (4)—

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

(b) after the word “he” there shall be inserted the words “or they”;

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

(5) In paragraph (5) after the words “Secretary of State” there shall be inserted the words “or the Board”.

(1)

Paragraph (2) was amended by regulation 3 of S.I. 1999/1623.