Tax Credits Act 2002U.K.
This section has no associated Explanatory Memorandum
319.—(1) Paragraph 3 is amended as follows.
(2) In the heading for “Commissioners” substitute “tribunal”.
(3) In sub-paragraph (1) after “section 32(2)(a)” insert “before the tribunal”.
(4) For sub-paragraph (2) substitute—
“(2) The person liable to the penalty shall be a party to the proceedings.”.
(5) After sub-paragraph (2) insert—
“(3) “tribunal” is to be read in accordance with section 47C of the Taxes Management Act 1970.”.
Commencement Information
I1Sch. 1 para. 319 in force at 1.4.2009, see art. 1(2)