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

Tax Credits (Payments by the Commissioners) Regulations 2002 U.K.

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

I1 Sch. 2 para. 78 in force at 1.4.2009, see art. 1(2)

(1)

S.I. 2002/2173. Regulation 11 was amended by paragraph 190 of Schedule 1 to S.I. 2008/2683.