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”.