The Tax Credits (Employer Penalty Appeals) Regulations 2003 No. 1382

Part 5 of the Taxes Management Act

5.  In section 46 of the Act (General and Special Commissioners)—

(a) in subsection (1) for “or other proceedings under the Taxes Act or Part II of the Social Security Contributions (Transfer of Functions, etc) Act 1999 or by Part III of the Social Security Contributions (Transfer of Functions, etc) (Northern Ireland) Order 1999” substitute “against an employer penalty (as defined in section 63(11) of the Tax Credits Act 2002)”; and

(b) in subsection (2) —

(i) omit “in the Taxes Acts or”; and

(ii) for the words “under the Taxes Acts” substitute “in relation to an appeal against an employer penalty (as defined in section 63(11) of the Tax Credits Act 2002)”.