http://www.legislation.gov.uk/id/uksi/2005/191

http://www.legislation.gov.uk/uksi/2005/191/regulation/13/made

The Child Trust Funds (Non-tax Appeals) Regulations 2005

Trusts

King's Printer of Acts of Parliament

2017-06-19

CHILD TRUST FUNDS

These Regulations make provision for appeals against decisions of the Inland Revenue in respect of child trust funds, under section 22 of the Child Trust Funds Act 2004 (c. 6) (“the 2004 Act”). These appeals are to appeal tribunals within the Appeals Service, with a further right of appeal on a point of law to the Social Security Commissioners. These arrangements for the hearing of appeals are temporary, until the Treasury make an order under section 24(1) of the 2004 Act which will not be until the tax tribunals have been reformed. (Those tax tribunals will hear appeals concerning tax liabilities and relief, withdrawal of relief and recovery of tax for child trust funds, provided for by regulations made under section 13(1) to (3) and (5) of the 2004 Act, from the commencement of the child trust funds scheme on 6th April 2005).

The Child Trust Funds (Non-tax Appeals) Regulations 2005

reg. 12(2)(a)

The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008

Sch. 1

para. 271(b)(i)

art. 1

The Child Trust Funds (Non-tax Appeals) Regulations 2005

reg. 12(2)(b)

The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008

Sch. 1

para. 271(b)(ii)

art. 1

The Child Trust Funds (Non-tax Appeals) Regulations 2005

reg. 12(2)(c)

The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008

Sch. 1

para. 271(b)(iii)

art. 1

The Child Trust Funds (Non-tax Appeals) Regulations 2005

reg. 13 heading

The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008

Sch. 1

para. 272(a)

art. 1

The Child Trust Funds (Non-tax Appeals) Regulations 2005

reg. 13(1)

The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008

Sch. 1

para. 272(b)

art. 1

The Child Trust Funds (Non-tax Appeals) Regulations 2005

reg. 13(2)

The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008

Sch. 1

para. 272(c)

art. 1

The Child Trust Funds (Non-tax Appeals) Regulations 2005

reg. 13(3)

The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008

Sch. 1

para. 272(d)

art. 1

The Child Trust Funds (Non-tax Appeals) Regulations 2005

Regulations

The Child Trust Funds (Non-tax Appeals) Regulations 2005

reg. 1(2)

Application of section 28 of the 1998 Act or Article 28 of the 1998 Order13

1

Section 28 of the 1998 Act9 (“section 28”) or, in Northern Ireland, Article 28 of the 1998 Order10 (“Article 28”) (correction of errors and setting aside of decisions), shall apply to a decision by an appeal tribunal or a Social Security Commissioner on a child trust fund appeal, with the following modifications.

2

Omit subsection (1A) of section 28 and paragraph (1A) of Article 28.

3

For subsection (3) of section 28 substitute the following subsection—

3
In this section “relevant enactment” means —
a
any of sections 12 to 17 above (as modified by the Child Trust Funds (Non-tax Appeals) Regulations 2004), and
b
sections 21(9) and (10) and 22 to 24 of the Child Trust Funds Act 2004.

4

For paragraph (3) of Article 28 substitute the following paragraph—

3
In this Article “relevant statutory provision” means—
a
any of Articles 13 to 17 above (as modified by the Child Trust Funds (Non-tax Appeals) Regulations 2004), and
b
sections 21(9) and (10) and 22 to 24 of the Child Trust Funds Act 2004.