23.—(1) Regulation 33 shall be amended as follows.
(2) In paragraph (1)—
(a)after the words “Secretary of State”, where those words first occur, there shall be inserted the words “or the Board”;
(b)after the words “Secretary of State accepts” there shall be inserted the words “or the Board accept”.
(3) In paragraph (2)—
(a)the word “and” immediately following sub-paragraph (d) shall be omitted;
(b)after sub-paragraph (d) there shall be inserted the following sub-paragraph—
“(dd)in the case of an appeal against a decision relating to working families' tax credit or disabled person’s tax credit, a Tax Credits Office of the Board, and.”
(4) In paragraphs (3) and (5) to (9) after the words “Secretary of State” there shall be inserted the words “or the Board”.
(5) In paragraph (4)—
(a)after the words “Secretary of State is satisfied” there shall be inserted the words “or the Board are satisfied”;
(b)after the word “he” there shall be inserted the words “or they”.
(6) In paragraph (7) after the words “Secretary of State's”, in both places where they occur, there shall be inserted the words “or the Board's”.