The Tax Credits (Employer Penalty Appeals) Regulations 2003
1Citation and Commencement
2Interpretation
3Part 5 of the Taxes Management Act
4In section 44 of the Act (General Commissioners) —
5In section 46 of the Act (General and Special Commissioners)—...
6In section 46A of the Act (regulations about jurisdiction)—
7In section 48 of the Act— (a) in subsection (1)...
8In section 49(1) of the Act, for the words “an...
9In section 54 of the Act— (a) in subsection (1)...
10Omit sections 53, 56, 56A and 58 of the Act....
2003 No. 1382
TAX CREDITS

The Tax Credits (Employer Penalty Appeals) Regulations 2003

Made
Laid before Parliament
Coming into force
The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 39(6), 65(2) and (6) and 671 of the Tax Credits Act 20022, with the consent of the Lord Chancellor and the Scottish Ministers, hereby make the following Regulations: