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Statutory Instruments

2002 No. 3119

TAX CREDITS

The Tax Credits (Notice of Appeal) Regulations 2002

Made

17th December 2002

Laid before Parliament

17th December 2002

Coming into force

7th January 2003

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 39(1), 65(2) and 67 of the Tax Credits Act 2002( 1 ), hereby make the following Regulations:

Citation and commencement

1. These Regulations may be cited as the Tax Credits (Notice of Appeal) Regulations 2002 and shall come into force on 7th January 2003.

Prescribed manner of notice of appeal

2. —(1) The prescribed manner of giving notice of appeal to the Board under section 39(1) of the Tax Credits Act 2002 is as follows.

(2) The notice must—

(a) be given in writing,

(b) contain sufficient information to identify the appellant and the decision against which the appeal is being made, and

(c) be signed by or on behalf of the appellant.

(3) In paragraph (2)(a) “writing” includes writing produced by electronic communications if those electronic communications are approved by the Board.

(4) In paragraph (2)(c) “signed”, where the notice is in writing produced by electronic communications, means authenticated in such manner as may be approved by the Board.

(5) In this regulation “the Board” means the Commissioners of Inland Revenue.

Tim Flesher

Dave Hartnett

Two of the Commissioners of Inland Revenue

17th December 2002

( 1 )

2002 c. 21 . Section 67 is cited because of the meaning it ascribes to the word “prescribed”.

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Tax Credits (Notice of Appeal) Regulations 2002 (2002/3119)

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Status of this instrument

footnotecommentarytransitional and savingsin force statusrelated provisionsgeo extentinsert/omitsource countin force adj
Defined TermSection/ArticleIDScope of Application
signedreg. 2.signed_rtYnol5
the Boardreg. 2.the_Board_rtlxa83
writingreg. 2.writing_rtRG3aq
Changes that affect Made by
Sort descending by Changed Legislation Sort descending by Year and Number Changed Provision Type of effect Sort descending by Affecting Legislation Title Sort descending by Year and Number Affecting Provision Sort descending by Changes made to website text Note
The Tax Credits (Notice of Appeal) Regulations 2002 2002 No. 3119 Regulations revoked The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 2014 No. 886 art. 3(1) Not yet
The Tax Credits (Notice of Appeal) Regulations 2002 2002 No. 3119 reg. 2(1) words omitted The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 2014 No. 886 art. 3(3) Not yet
The Tax Credits (Notice of Appeal) Regulations 2002 2002 No. 3119 reg. 2(2)(a) words inserted The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 2014 No. 886 art. 3(4) Not yet
The Tax Credits (Notice of Appeal) Regulations 2002 2002 No. 3119 reg. 2(3) words substituted The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 2014 No. 886 art. 3(5) Not yet
The Tax Credits (Notice of Appeal) Regulations 2002 2002 No. 3119 reg. 2(4) words substituted The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 2014 No. 886 art. 3(5) Not yet
The Tax Credits (Notice of Appeal) Regulations 2002 2002 No. 3119 reg. 2(5) words substituted The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 2014 No. 886 art. 3(6)(a) Not yet
The Tax Credits (Notice of Appeal) Regulations 2002 2002 No. 3119 reg. 2(5) words substituted The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 2014 No. 886 art. 3(6)(b) Not yet

Status of changes to instrument text

The list includes made instruments, both those in force and those yet to come into force. Typically, instruments that are not yet in force (hence their changes are not incorporated into the text above) are indicated by description 'not yet' in the changes made column.