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28.—(1) A person with a right of appeal under the Act or these Regulations against any decision of the Secretary of State [F1or the Board or an officer of the Board] shall—
(a)be given written notice of the decision against which the appeal lies;
(b)be informed that, in a case where that written notice does not include a statement of the reasons for that decision, he may, within one month of the date of notification of that decision, request that the Secretary of State [F1or the Board or an officer of the Board] provide him with a written statement of the reasons for that decision; and
(c)be given written notice of his right of appeal against that decision.
(2) Where a written statement of the reasons for the decision is not included in the written notice of the decision and is requested under paragraph (1)(b), the Secretary of State [F1or the Board or an officer of the Board] shall provide that statement within 14 days of receipt of the request [F2or as soon as practicable afterwards.]
Textual Amendments
F1 Words in reg. 28 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 , 20
F2 Words in reg. 28(2) added (18.3.2005) by The Social Security, Child Support and Tax Credits (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/337) , regs. 1 , 2(6)
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