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78.—(1) Regulation 11 of the Tax Credits (Payments by the Commissioners) Regulations 2002(1) 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”.
Commencement Information
I1Sch. 2 para. 78 in force at 1.4.2009, see art. 1(2)
S.I. 2002/2173. Regulation 11 was amended by paragraph 190 of Schedule 1 to S.I. 2008/2683.