SCHEDULE 2Consequential Amendments and Supplemental Provisions – Secondary Legislation

Tax Credits (Payments by the Commissioners) Regulations 2002I178

1

Regulation 11 of the Tax Credits (Payments by the Commissioners) Regulations 2002221 is amended as follows.

2

In paragraph (2) for “the appropriate tribunal, the” substitute “the First-tier Tribunal, the appeal tribunal, the”.

3

In paragraph (4)—

a

for “the appropriate tribunal, the” substitute “the First-tier Tribunal, the appeal tribunal, the”; and

b

in sub-paragraph (b) for “appropriate tribunal” substitute “First-tier Tribunal or the appeal tribunal”.

4

In paragraph (5) for “Appropriate tribunal” substitute “Appeal tribunal”.