17.  In regulation 54 (late applications for a statement of reasons of tribunal decision)—

(a) in paragraph (6)(a) for the word “spouse” there shall be substituted the word “ partner ”;

(b) in paragraphs (10), (11) and (12) for the word “decision” in each place where it occurs there shall be substituted the word “ determination ”;

(c) in paragraph (11) for the words “a copy” there shall be substituted the word “ notice ”;

(d) in paragraph (12) for the words “a copy”, in the first place where they occur, there shall be substituted the word “ notice ”; and

(e) the following paragraph shall be substituted for paragraph (13) M1 —

“(13) In calculating the time specified for applying in writing for a statement of the reasons for the tribunal’s decision there shall be disregarded any day which falls before the day on which notice was given of—

(a) a correction of a decision or the record thereof pursuant to regulation 56; or

(b) a determination that a decision shall not be set aside following an application made under regulation 57, except where the decision was not set aside because of a refusal to extend the time for applying.”.

Marginal Citations

M1 Paragraph (13) was added by S.I. 2000/1596 but that amendment did not apply for tax credit purposes.