SCHEDULE 3Minor, consequential and supplemental provisions
Tax Credits Act 2002191
1
Section 63 of the Tax Credits Act 200277 (tax credits appeals etc: temporary modifications) is amended as follows.
2
In subsections (2), (3), (4), (6) and (8) for “an appeal tribunal” substitute “the appropriate tribunal”.
3
In subsection (5)(a) for “appeal tribunal” substitute “appropriate tribunal”.
4
In subsection (6) for “a Social Security Commissioner” substitute “the Upper Tribunal or a Northern Ireland Social Security Commissioner”.
5
In subsection (7) for “the Social Security Commissioner” substitute “the Upper Tribunal or the Northern Ireland Social Security Commissioner”.
6
In subsection (8) for “a Social Security Commissioner” substitute “the Upper Tribunal or a Northern Ireland Social Security Commissioner”.
7
For subsection (10) substitute—
10
“Appropriate tribunal” means—
a
the First-tier Tribunal, or
b
an appeal tribunal constituted under Chapter 1 of Part 2 of the Social Security (Northern Ireland) Order 1998.
8
In subsection (13) for the words from the beginning to “in Northern Ireland,” substitute “ “Northern Ireland Social Security Commissioner” means”.