2.  Regulation 5(b) of the Tax Credits (Decisions and Appeals) (Amendment) Regulations 1999(1) (“regulation 5(b)”) and regulation 2(b) of the Social Security and Child Support (Decisions and Appeals) Regulations 1999(2) (“regulation 2(b)”) shall have effect as if—

(a) in regulation 5(b) before sub-paragraph (ii) there were inserted the following sub-paragraph—

“(i) after the words “Secretary of State”, where those words first occur, there shall be inserted the words “or of an officer of the Board”;”; and

(b) regulation 2(b) were amended accordingly.

(1)

S.I. 1999/2570.

(2)

S.I. 1999/991.