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(This note is not part of the Regulations)
These Regulations make modifications to Part 5 of the Taxes Management Act 1970 (c. 9) in respect of appeals against employer penalties as defined in section 65(11) of the Tax Credits Act 2002 (c. 21) (“the Act”). Section 39(6) of the Act provides that Part 5 of the Taxes Management Act 1970 (appeals to Commissioners) applies in relation to appeals under section 38 subject to such modifications as are prescribed.
The General Commissioners and Special Commissioners only have jurisdiction to hear appeals under section 38 of the Act against employer penalties. Section 63 of the Act provides that until such day as the Treasury by order appoints, except in the case of an appeal against an employer penalty, an appeal under section 38 of the Act is to an appeal tribunal (as defined in section 63(10) of that Act) rather than to the General Commissioners or Special Commissioners.
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