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

Child Benefit and Guardian’s Allowance (Decisions and Appeals) Regulations 2003

227.  In regulation 30 (interests of justice)—

(a) in paragraph (1)—

(i) after “29” insert “and regulation 29A”;

(ii) after “grant an application” substitute “or, as the case may be, treat the appeal as made in time”;

(iii) omit “under that regulation”; and

(iv) in sub-paragraphs (a) and (b) omit “to the application”.

(b) in paragraph (4)—

(i) after “29” insert “or, as the case may be, treat the appeal as made in time under regulation 29A”; and

(ii) after “making of the application” insert “or, as the case may be, submission of a notice of appeal”; and

(c) in paragraph (5)—

(i) after “29” insert “or, as the case may be, treat the appeal as made in time under regulation 29A”; and

(ii) in sub-paragraph (b) after “a Commissioner” insert “, the Upper Tribunal”.