Amendments to the Tribunal Procedure (First-tier Tribunal) (Social Entitlement Chamber) Rules 2008
15. In rule 22 (cases in which the notice of appeal is to be sent to the Tribunal)—
(a)in paragraph (2)(d)(ii) for “(time specified for providing notice of appeal)” substitute “(time limits for providing notices of appeal in social security and child support cases where mandatory reconsideration does not apply)”;
(b)after paragraph (7), insert—
“(7A) Her Majesty’s Revenue and Customs must, upon receipt of the notice of appeal from the Tribunal under the Childcare Payments Act 2014, inform the Tribunal whether there are any affected parties within the meaning of section 61(5) of that Act other than the appellant and, if so, provide their names and addresses.”;
(c)for paragraph (9) substitute—
“(9) For the purposes of this rule, mandatory reconsideration applies where—
(a)the notice of the decision being challenged includes a statement to the effect that there is a right of appeal in relation to the decision only if the decision-maker has considered an application for the revision, reversal, review or reconsideration (as the case may be) of the decision being challenged; or
(b)the appeal is brought against a decision made by Her Majesty’s Revenue and Customs.”.