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Tax Credits Act 2002
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Changes over time for: Section 39
Changes to legislation:
Tax Credits Act 2002, Section 39 is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Section 39:
[F139 Exercise of right of appealU.K.
This section has no associated Explanatory Notes
[F2(1)Notice of an appeal under section 38 against a decision must be given F3... in the prescribed manner within the period of thirty days after the date on which [F4 notice under section 21A(3) [F5or 21C(6)] was given of the conclusion on the review of the decision].]
[F2(2)Notice of such an appeal must specify the grounds of appeal.]
F6(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F6(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F6(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6)Part 5 of the Taxes Management Act 1970 [F7(appeals and other proceedings)] applies in relation to appeals under section 38 (as in relation to appeals under the Taxes Acts, within the meaning of that Act), but subject to such modifications as are prescribed.
F8(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
Textual Amendments
F1Pt. 1 repealed (1.2.2019 with savings in relation to specified cases in art. 3 of the commencing S.I.) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2019/167, arts. 2, 3
F2S. 39(1)(2) repealed (E.W.S.) (6.4.2014) by The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886), arts. 1(1), 2(12) (with art. 1(5))
F3Words in s. 39(1) omitted (N.I.) (3.11.2014) by virtue of The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886), arts. 1(2), 2(13)(a) (with art. 1(5)); S.I. 2014/2881, art. 2(a)
F4Words in s. 39(1) substituted (N.I.) (3.11.2014) by The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886), arts. 1(2), 2(13)(b) (with art. 1(5)); S.I. 2014/2881, art. 2(a)
F5Words in s. 39 inserted (N.I.) (15.1.2021) by The Tax Credits Reviews and Appeals (Amendment) Order 2021 (S.I. 2021/44), arts. 1, 2(9)
F6S. 39(3)(4)(5) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 314(2)
F7Words in s. 39(6) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 314(3)
F8S. 39(7) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 314(4)
Modifications etc. (not altering text)
C1S. 39(1) modified (temp. from 1.1.2003) by The Tax Credits (Appeals) (No. 2) Regulations 2002 (S.I. 2002/3196), regs. 1(2), 4, 5
C2S. 39(1) modified (temp. from 1.1.2003) by The Tax Credits (Appeals) Regulations (Northern Ireland) 2002 (S.R. 2002/403), regs. 1(2), 4, 5
Commencement Information
I1S. 39 wholly in force at 6.4.2003; s. 39 not in force at Royal Assent, see s. 61; s. 39 in force for certain purposes at 1.9.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by S.I.2002/1727, art. 2
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