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

Amendments to the principal Regulations

15.—(1) Regulation 20(1) shall be amended as follows.

(2) In paragraphs (1)(a) and (b) and (4) after the words “Secretary of State is satisfied” there shall be inserted the words “or the Board are satisfied”.

(3) In paragraph (1)(b) after the words “he has” there shall be inserted the words “or they have”.

(4) For paragraph (1)(d) there shall be substituted—

“(d) in a case to which regulation 18(1) applies, the Board are satisfied that the benefit suspended is properly payable and the requirements of regulation 17(2), (4), (5) or (7) have been satisfied.”

(5) In paragraph (2)—

(a) after the words “which he” there shall be inserted the words “or they”;

(b) after the words “Secretary of State has not” there shall be inserted the words “, or the Board have not,”;

(c) after the words “he has” there shall be inserted the words “, or they have,”.

(6) In paragraph (3)—

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

(b) after the words “Secretary of State receives” there shall be inserted the words “or the Board receive”.

(1)

Paragraph (1) of regulation 20 was amended and sub-paragraph (d) was inserted by regulation 6(b) of S.I. 1999/1623.