Tax Credits Act 2002

63 Tax credits appeals etc.: temporary modifications U.K.

(1) Until such day as the Treasury may by order appoint, Part 1 of this Act has effect subject to the modifications specified in this section; and an order under this subsection may include any transitional provisions or savings which appear appropriate.

[F1 (2) Except in the case of an appeal against an employer penalty, an appeal under section 38 is to—

(a) in Great Britain, the First-tier Tribunal; or

(b) in Northern Ireland, the appeal tribunal;

• and in either case section 39(6) shall not apply.]

[F2 (3) The function of giving a direction under section 19(10) is a function of—

(a) in Great Britain, the First-tier Tribunal; or

(b) in Northern Ireland, the appeal tribunal;

and in either case the relevant provisions of Part 5 of the Taxes Management Act 1970 shall not apply.]

[F3 (4) In Northern Ireland, except in the case of an employer information penalty, proceedings under paragraph 3 of Schedule 2 are by way of information in writing, made to the appeal tribunal (rather than to the tribunal), and upon summons issued by them to the defendant to appear before them at a time and place stated in the summons; and they must hear and decide each case in a summary way.]

(5) So far as is appropriate in consequence of subsections (2) to (4)—

(a) the references to the [F4 tribunal in section 19(10)] and paragraphs 2 and 3(2) of Schedule 2 are to [F5 the First-tier Tribunal or] the [F6 appeal tribunal], F7 ...

F8 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F9 (6) In Northern Ireland, an appeal under paragraph 2(2) or 4(1) of Schedule 2 from a decision of, or against the determination of a penalty by, the appeal tribunal lies to the Northern Ireland Social Security Commissioner (rather than to the Upper Tribunal).]

(7) So far as is appropriate in consequence of subsection (6), the references in paragraphs 2(2) and 4 of Schedule 2 [F10 to the Upper Tribunal are to the Northern Ireland Social Security Commissioner].

(8) Regulations may apply any provision contained in—

(a) Chapter 2 of Part 1 of the Social Security Act 1998 (c. 14) (social security appeals: Great Britain),

(b) Chapter 2 of Part 2 of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)) (social security appeals: Northern Ireland), or

(c) section 54 of the Taxes Management Act 1970 (c. 9) (settling of appeals by agreement),

in relation to appeals which, by virtue of this section, are to [F11 the First-tier Tribunal or] the [F12 appeal tribunal or lie to] a Northern Ireland Social Security Commissioner, but subject to such modifications as are prescribed.

F13 (9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F14 (10) “Appeal tribunal” means an appeal tribunal constituted under Chapter 1 of Part 2 of the Social Security (Northern Ireland) Order 1998.]

(11) “Employer penalty” means—

(a) a penalty under section 31 or 32 relating to a requirement imposed by virtue of regulations under section 25, or

(b) a penalty under section 33.

(12) “Employer information penalty” means a penalty under section 32(2)(a) relating to a requirement imposed by virtue of regulations under section 25.

(13) [F15 “Northern Ireland Social Security Commissioner” means]the Chief Social Security Commissioner or any other Social Security Commissioner appointed under the Social Security Administration (Northern Ireland) Act 1992 (c. 8) or a tribunal of two or more Commissioners constituted under Article 16(7) of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)).

[F16 (14) “tribunal” (other than in the expression “appeal tribunal”) shall have the meaning in section 47C of the Taxes Management Act 1970.]

Textual Amendments

F1 S. 63(2) 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. 316(2)

F2 S. 63(3) 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. 316(3)

F3 S. 63(4) 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. 316(4)

F4 Words in s. 63(5)(a) 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. 316(5)(a)(i)

F5 Words in s. 63(5) inserted (1.3.2012) by The Revenue and Customs Appeals Order 2012 (S.I. 2012/533), arts. 1, 2(2)

F6 Words in s. 63(5)(a) 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. 316(5)(a)(ii)

F7 Word in s. 63(5)(a) 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. 316(5)(a)(iii)

F8 S. 63(5)(b) 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. 316(5)(b)

F9 S. 63(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. 316(6)

F10 Words in s. 63(7) 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. 316(7)

F11 Words in s. 63(8) inserted (1.3.2012) by The Revenue and Customs Appeals Order 2012 (S.I. 2012/533), arts. 1, 2(2)

F12 Words in s. 63(8) 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. 316(8)

F13 S. 63(9) 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. 316(9)

F14 S. 63(10) 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. 316(10)

F15 Words in s. 63(13) substituted (3.11.2008) by The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833), art. 1(1), Sch. 3 para. 191(8)

F16 S. 63(14) inserted (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. 316(11)