Appeals involving issues that arise in other casesE+W+S
22. The circumstance prescribed under section 26(6)(c), where an appeal is pending against a decision in the case described in section 26(1)(b) even though an appeal against the decision has not been brought (or, as the case may be, an application for [F1permission] to appeal against the decision has not been made) but the time for doing so has not yet expired, is where the Secretary of State [F2or the Board]—
(a)certifies in writing that he is [F3, or certify in writing that they are,] considering appealing against that decision; and
(b)considers [F4, or consider,] that, if such an appeal were already determined, it would affect the determination of the appeal described in section 26(1)(a).
Textual Amendments
F1 Word in reg. 22 substituted (3.11.2008) by Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683) , art. 1 , Sch. 1 para. 112
F2 Words in reg. 22 inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Decisions and Appeals) (Amendment) Regulations 1999 (S.I. 1999/2570) , regs. 1 , 17(a)
F3 Words in reg. 22(a) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Decisions and Appeals) (Amendment) Regulations 1999 (S.I. 1999/2570) , regs. 1 , 17(b)
F4 Words in reg. 22(b) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Decisions and Appeals) (Amendment) Regulations 1999 (S.I. 1999/2570) , regs. 1 , 17(c)