The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Child Trust Funds Act 2004

416.—(1) Section 23 (exercise of rights of appeal) is amended as follows.

(2) For subsection (3) substitute—

“(3) An appeal under section 22 is to the appropriate tribunal.”.

(3) Omit subsections (4) and (5).

(4) For subsection (6) substitute—

“(6) Regulations may apply (with or without modifications) any provision contained in—

(a) the Social Security Act 1998 (c. 14) (social security appeals: Great Britain),

(b) the Social Security (Northern Ireland) Order 1998 (SI 1998/1506 (NI 10))(social security appeals: Northern Ireland), or

(c) section 54 of the Taxes Management Act 1970 (settling of appeals by agreement),

in relation to appeals which by virtue of this section are to the appropriate tribunal or in relation to appeals under this Act which lie to a Social Security Commissioner.”.

(5) Omit subsection (7).