Introductory Text
PART 1 GENERAL
1.Citation, commencement, duration and interpretation
2.Service of notices or documents
PART 2 GENERAL APPEAL MATTERS
3.Other persons with a right of appeal or a right to make an application for a direction
4.Time within which an appeal is to be brought
5.Late appeals
6.Making of an application for an extension of time
7.Making an application for a direction
8.Death of a party to an appeal or an application for a direction
PART 3 APPEAL TRIBUNALS FOR TAX CREDITS
CHAPTER 1 APPEAL TRIBUNALS
9.Composition of appeal tribunals
10.Assignment of clerks to appeal tribunals: function of clerks
CHAPTER 2 PROCEDURE IN CONNECTION WITH DETERMINATION OF APPEALS, APPLICATIONS FOR DIRECTIONS AND PENALTY PROCEEDINGS
11.Consideration and determination of appeals, applications for a direction and penalty proceedings
12.Directions concerning oral hearings
13.Withdrawal of application for a direction or penalty proceedings
14.Non-disclosure of medical advice or evidence
15.Summoning of witnesses and administration of oaths
CHAPTER 3 STRIKING OUT APPEALS AND APPLICATIONS FOR A DIRECTION
16.Cases which may be struck out
17.Reinstatement of struck out cases
CHAPTER 4 ORAL HEARINGS
18.Procedure at oral hearings
19.Manner of providing expert assistance
20.Postponement and adjournment
CHAPTER 5 DECISIONS OF APPEAL TRIBUNALS AND RELATED MATTERS
21.Decisions of appeal tribunals
22.Late applications for a statement of reasons of tribunal decision
23.Record of tribunal proceedings
24.Correction of accidental errors
25.Setting aside decisions on certain grounds
26.Provisions common to regulations 24 and 25
27.Application for leave to appeal to a Commissioner from a decision of an appeal tribunal
Signature
Explanatory Note