PART 5Reviews and appeals

Appeals

Right to appeal following reviewI139

1

This regulation applies if a person makes an application to the Commissioners for a review of—

a

a decision to decline to make a determination as to whether a child is a qualifying child of working parents,

b

a determination as to whether a child is a qualifying child of working parents, or

c

a penalty or its amount.

2

Following the review, the person may appeal to the First-tier Tribunal58 against (as the case may be)—

a

the decision (see regulation 40),

b

the determination (see regulation 41), or

c

the penalty or its amount (see regulation 42).