Statutory Instruments

2002 No. 3196

SOCIAL SECURITY

TAX CREDITS

The Tax Credits (Appeals) (No. 2) Regulations 2002

Made

18th December 2002

Coming into force

1st January 2003

Whereas a draft of this instrument was laid before Parliament in accordance with section 80(1) of the Social Security Act 1998(1) and approved by a resolution of each House of Parliament.

Now, therefore, the Secretary of State for Work and Pensions, in exercise of the powers conferred upon him by sections 7(6), 12(2) and (7), 14(10) and (11), 16(1), 28(1), 39(1)(2), 79(1) and (3) to (7) and 84(3) of, and paragraphs 11 and 12 of Schedule 1 and Schedule 5 to the Social Security Act 1998(4) and all other powers enabling him in that behalf, after consultation with the Council on Tribunals in accordance with section 8 of the Tribunals and Inquiries Act 1992(5), hereby makes the following Regulations:

PART 1GENERAL

Citation, commencement, duration and interpretation

1.—(1) These Regulations may be cited as the Tax Credits (Appeals) (No. 2) Regulations 2002 and shall come into force on 1st January 2003.

(2) These Regulations shall cease to have effect on such day as is appointed by order made under section 63(1) of the Tax Credits Act 2002(6) (tax creditsappealsetc.: temporary modifications).

(3) In these Regulations, unless the context otherwise requires—

“the Act” means the Social Security Act 1998;

“the 2002 Act” means the Tax Credits Act 2002;

“the Appeals Regulations” means the Tax Credits (Appeals) Regulations 2002(7);

“the Decisions and Appeals Regulations” means the Social Security and Child Support (Decisions and Appeals) Regulations 1999(8);

“the Working Tax Credit Regulations” means the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002(9);

“appeal” means an appeal under section 38 of the 2002 Act;

“an application for a direction” means an application for a direction to close down an enquiry made under section 19(9) of the 2002 Act;

...

“couple” means—

(a)

two people who are married to, or civil partners of, each other and are members of the same household; or

(b)

two people who are not married to, or civil partners of, each other but are living together as if they were a married couple or civil partners;

“court” means the High Court, the Court of Appeal, the Court of Session, the High Court or Court of Appeal in Northern Ireland, the House of Lords or the Court of Justice of the European Community;

...

“joint claim” means a claim made under section 3(3)(a) of the 2002 Act and any reference in these Regulations to “joint claimant” shall be construed accordingly;

...

“partner” means... the other member of acouple;

“party to the proceedings” means the Board and any other person—

(a)

who is an appellant in an appeal brought against a decision or determination set out in section 38 of the 2002 Act;

(b)

who is an applicant for a direction to close down an enquiry under section 19(9) of the 2002 Act;

(c)

who is a defendant (or defender) in penalty proceedings brought under paragraph 3 of Schedule 2 to the 2002 Act;

(d)

who is a person with a right of appeal or a right to make an application for a direction under regulation 3;

...

“single claim” means a claim made under section 3(3)(b) of the 2002 Act;

“tax credit” means child tax credit or working tax credit, construing those terms in accordance with section 1(1) and (2) of the 2002 Act, and any reference in these Regulations to “child tax credit” or “working tax credit” shall be construed accordingly.

Service of notices or documents

2. Where, by any provision of these Regulations—

(a)any notice or other document is required to be given or sent ... to the Board, that notice or document shall be treated as having been so given or sent on the day that it is received ... by the Board, and

(b)any notice or other document is required to be given or sent to any person other than ... the Board, that notice or document shall, if sent to that person’s last known address, be treated as having been given or sent on the day that it was posted.

PART 2GENERAL APPEAL MATTERS

Other persons with a right of appeal or a right to make an application for a direction

3. For the purposes of section 12(2) of the Act(10) (as applied and modified by the Appeals Regulations), where—

(a)a person has made a claim for a tax credit but is unable for the time being to make an appeal against a decision in respect of that tax credit; or

(b)a person is the person in respect of whom an enquiry has been initiated under section 19(1) of the 2002 Act, but is unable for the time being to make an application for a direction,

the following other persons have a right of appeal to the First-tier Tribunal or a right to make an application for a direction—

(i)a receiver appointed by the Court of Protection with power to make a claim for a tax credit on behalf of the person;

(ii)in Scotland, a judicial factor, or guardian acting or appointed under the Adults with Incapacity (Scotland) Act 2000 who has power to claim, or as the case may be, receive a tax credit on his behalf who is administering the estate of the person;

(iii)a person appointed under regulation 33(1) of the Social Security (Claims and Payments) Regulations 1987(11) (persons unable to act);

(iv)where there is no person mentioned in sub-paragraph (iii) in relation to the person who is unable to act, a person who has applied in writing to the Board to be appointed to act on behalf of the person who is unable to act and, if a natural person, is aged 18 years or more and who has been so appointed by the Board for the purposes of this sub-paragraph.

Time within which an appeal is to be brought

4.—(1) Where a dispute arises as to whether an appeal was brought within the time limit specified in section 39(1) of the 2002 Act, the dispute shall be referred to, and be determined by, the First-tier Tribunal .

(2) The time limit specified in section 39(1) of the 2002 Act may be extended in accordance with regulation 5.

Late appeals

5.—(1)The Board may treat a late appeal as made in time where the conditions specified in paragraphs (4) to (8) are satisfied, but no appeal shall in any event be brought more than one year after the expiration of the last day for appealing under section 39(1) of the 2002 Act.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)An appeal may be treated as made in time if the Board is satisfied that it is in the interests of justice.

(5) For the purposes of paragraph (4) it is not in the interests of justice to treat the appeal as made in time unless the Board are satisfied that—

(a)the special circumstances specified in paragraph (6) are relevant ...; or

(b)some other special circumstances exist which are wholly exceptional and relevant ...,

and as a result of those special circumstances, it was not practicable for the appeal to be made within the time limit specified in section 39(1) of the 2002 Act.

(6) For the purposes of paragraph (5)(a), the special circumstances are that—

(a)the appellant or a partner or dependant of the appellant has died or suffered serious illness;

(b)the appellant is not resident in the United Kingdom; or

(c)normal postal services were disrupted.

(7) In determining whether it is in the interests of justice to treat the appeal as made in time , regard shall be had to the principle that the greater the amount of time that has elapsed between the expiration of the time within which the appeal is to be brought under section 39(1) of the 2002 Act and the submission of the notice of appeal, the more compelling should be the special circumstances.

(8) In determining whether it is in the interests of justice to treat the appeal as made in time , no account shall be taken of the following—

(a)that the applicant or any person acting for him was unaware of or misunderstood the law applicable to his case (including ignorance or misunderstanding of the time limit imposed by section 39(1) of the 2002 Act); or

(b)that the Upper Tribunal or a court has taken a different view of the law from that previously understood and applied.

(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Making of an application for an extension of time

6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Making an application for a direction

7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Death of a party to an appeal or an application for a direction

8.—(1) In any proceedings relating to an appeal or an application for a direction, on the death of a party to those proceedings (other than the Board) the following persons may proceed with the appeal or application for a direction in the place of such deceased party—

(a)where the proceedings are in relation to a single claim, the personal representatives of the person who has died;

(b)where the proceedings are in relation to a joint claim, where only one of the persons by whom the claim was made has died, the other person with whom the claim was made;

(c)where the proceedings are in relation to a joint claim where both the persons by whom the claim was made have died, the personal representatives of the last of them to die;

(d)for the purposes of paragraph (c), where persons have died in circumstances rendering it uncertain which of them survived the other—

(i)their deaths shall be presumed to have occurred in order of seniority; and

(ii)the younger shall be treated as having survived the elder.

(2) Where there is no person mentioned in paragraphs (1)(a) to (1)(c) to proceed with the appeal or application for a direction, the Board may appoint such person as they think fit to proceed with that appeal or that application in the place of such deceased party referred to in paragraph (1).

(3) A grant of probate, confirmation or letters of administration to the estate of the deceased party, whenever taken out, shall have no effect on an appointment made under paragraph (2).

(4) Where a person appointed under paragraph (2) has, prior to the date of such appointment, taken any action in relation to the appeal or application for a direction on behalf of the deceased party, the effective date of appointment by the Board shall be the day immediately prior to the first day on which such action was taken.

PART 3APPEAL TRIBUNALS FOR TAX CREDITS

CHAPTER 1APPEAL TRIBUNALS

Composition of appeal tribunals

9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Assignment of clerks to appeal tribunals: function of clerks

10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CHAPTER 2PROCEDURE IN CONNECTION WITH DETERMINATION OF APPEALS, APPLICATIONS FOR DIRECTIONS AND PENALTY PROCEEDINGS

Consideration and determination of appeals, applications for a direction and penalty proceedings

11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Choice of hearing

12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Withdrawal of application for a direction or penalty proceedings

13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Non-disclosure of medical advice or evidence

14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Summoning of witnesses and administration of oaths

15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CHAPTER 3STRIKING OUT APPEALS AND APPLICATIONS FOR A DIRECTION

Cases which may be struck out

16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Reinstatement of struck out cases

17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CHAPTER 4ORAL HEARINGS

Procedure at oral hearings

18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Manner of providing expert assistance

19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Postponement and adjournment

20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Decisions of appeal tribunals

21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Late applications for a statement of reasons of tribunal decision

22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Record of tribunal proceedings

23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Correction of accidental errors

24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Setting aside decisions on certain grounds

25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Provisions common to regulations 24 and 25

26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Service of decision notice by electronic mail

26A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Application for leave to appeal to a Commissioner from a decision of an appeal tribunal

27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Signed by authority of the Secretary of State for Work and Pensions.

P. Hollis

Parliamentary Under-Secretary of State,

Department for Work and Pensions

18th December 2002

(1)

1998 c. 14.

(2)

Section 39(1) as modified by S.I.2002/2926 is cited for the meaning ascribed to the word prescribed.

(3)

Section 84 is cited for the meaning ascribed to the word prescribed.

(4)

The powers in sections 12(2) and (7), 14(10) and (11), 16(1), 28(1) and 39(1) of the Social Security Act 1998, exercised in these Regulations, are those which have been applied and modified under the powers contained in section 63(8) of the Tax Credits Act 2002 (c. 21) by S.I.2002/2926.

(5)

1992 c. 53.

(6)

2002 c. 21.

(7)

S.I. 2002/2926.

(8)

S.I. 1999/991; relevant amending instruments are S.I. 1999/1466, S.I. 1999/1623, S.I. 1999/1662, S.I. 1999/1670, S.I. 1999/2570, S.I. 1999/2677, S.I. 1999/3178, S.I. 2000/119, S.I. 2000/127, S.I. 2000/897, S.I. 2000/1596, S.I. 2000/1982, S.I. 2000/3030, S.I. 2001/518, S.I. 2001/1711, S.I. 2001/4022, S.I. 2002/398, S.I. 2002/428, S.I. 2002/490, S.I. 2002/1379 and S.I. 2002/1703.

(9)

S.I. 2002/2005.

(10)

Section 12(2) of the Act was substituted by paragraph 25(3) of Schedule 7 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2).

(11)

S.I. 1987/1968; the relevant amending instrument is S.I. 1999/2572.

footnote	commentary	related provisions	insert/omit
F1	Words in reg. 1(3) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 205(a)		omitted
F2	Words in reg. 1(3) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 205(b)		omitted
F3	Words in reg. 1(3) substituted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 63		substituted
F4	Words in reg. 1(3) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 205(c)		omitted
F5	Words in reg. 1(3) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 205(d)		omitted
F6	Words in reg. 1(3) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 205(e)		omitted
F7	Words in reg. 1(3) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 205(f)		omitted
F8	Words in reg. 1(3) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 205(g)		omitted
F9	Words in reg. 1(3) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 205(h)		omitted
F10	Words in reg. 1(3) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 205(i)		omitted
F11	Words in reg. 1(3) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 205(j)		omitted
F12	Words in reg. 1(3) omitted (5.12.2005) by virtue of The Civil Partnership (Pensions, Social Security and Child Support) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2877), art. 1, Sch. 3 para. 36(2)(b)(i) (with art. 3)	this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.	omitted
F13	Word in reg. 1(3) substituted (5.12.2005) by The Civil Partnership (Pensions, Social Security and Child Support) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2877), art. 1, Sch. 3 para. 36(2)(b)(ii) (with art. 3)	this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.	substituted
F14	Words in reg. 1(3) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 205(k)		omitted
F15	Words in reg. 1(3) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 205(l)		omitted
F16	Words in reg. 1(3) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 205(m)		omitted
F17	Words in reg. 2(a) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 206(a)(i)		omitted
F18	Words in reg. 2(a) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 206(a)(ii)		omitted
F19	Words in reg. 2(b) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 206(b)		omitted
F20	Words in reg. 3 substituted (3.11.2008) by The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 207		substituted
F21	Words in reg. 3(ii) substituted (18.3.2005) by The Social Security, Child Support and Tax Credits (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/337), regs. 1, 4(2)		substituted
F22	Words in reg. 4 substituted (3.11.2008) by The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 208		substituted
F23	Words in reg. 5(1) substituted (3.11.2008) by The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 209(a)(i)		substituted
F24	Word in reg. 5(1) substituted (3.11.2008) by The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 209(a)(ii)		substituted
F25	Reg. 5(2)(3) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 209(b)		omitted
F26	Reg. 5(4) substituted (3.11.2008) by The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 209(c)		substituted
F27	Words in reg. 5(5) substituted (3.11.2008) by The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 209(d)(i)		substituted
F28	Words in reg. 5(5)(a)(b) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 209(d)(ii)		omitted
F29	Word in reg. 5(6) substituted (3.11.2008) by The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 209(e)		substituted
F30	Words in reg. 5(7) substituted (3.11.2008) by The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 209(f)(i)		substituted
F31	Words in reg. 5(7) substituted (3.11.2008) by The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 209(f)(ii)		substituted
F32	Words in reg. 5(8) substituted (3.11.2008) by The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 209(g)(i)		substituted
F33	Words in reg. 5(8)(b) substituted (3.11.2008) by The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 209(g)(ii)		substituted
F34	Reg. 5(9)-(11) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 209(h)		omitted
F35	Reg. 6 omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 210		omitted
F36	Reg. 7 omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 210		omitted
F37	Regs. 9-27 omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 210		omitted
F37	Regs. 9-27 omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 210		omitted
F37	Regs. 9-27 omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 210		omitted
F37	Regs. 9-27 omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 210		omitted
F37	Regs. 9-27 omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 210		omitted
F37	Regs. 9-27 omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 210		omitted
F37	Regs. 9-27 omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 210		omitted
F37	Regs. 9-27 omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 210		omitted
F37	Regs. 9-27 omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 210		omitted
F37	Regs. 9-27 omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 210		omitted
F37	Regs. 9-27 omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 210		omitted
F37	Regs. 9-27 omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 210		omitted
F37	Regs. 9-27 omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 210		omitted
F37	Regs. 9-27 omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 210		omitted
F37	Regs. 9-27 omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 210		omitted
F37	Regs. 9-27 omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 210		omitted
F37	Regs. 9-27 omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 210		omitted
F37	Regs. 9-27 omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 210		omitted
F37	Regs. 9-27 omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 210		omitted
F37	Regs. 9-27 omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 210		omitted
I1	Reg. 1 in force at 1.1.2003, see reg. 1(1)
I2	Reg. 2 in force at 1.1.2003, see reg. 1(1)
I3	Reg. 3 in force at 1.1.2003, see reg. 1(1)
I4	Reg. 4 in force at 1.1.2003, see reg. 1(1)
I5	Reg. 5 in force at 1.1.2003, see reg. 1(1)
I6	Reg. 7 in force at 1.1.2003, see reg. 1(1)
I7	Reg. 8 in force at 1.1.2003, see reg. 1(1)

Defined Term	Section/Article	ID
an application for a direction	reg. 1. of PART 1	an_applica_rte5UYC
appeal	reg. 1. of PART 1	appeal_rtgGYT2
child tax credit	reg. 1. of PART 1	child_tax__rt1eESs
couple	reg. 1. of PART 1	couple_lgacaJj
court	reg. 1. of PART 1	court_rtOZpRn
joint claim	reg. 1. of PART 1	joint_clai_rt92ZyD
joint claimant	reg. 1. of PART 1	joint_clai_rt6fNaK
partner	reg. 1. of PART 1	partner_rtiQcJ9
party to the proceedings	reg. 1. of PART 1	party_to_t_rtY1kcg
single claim	reg. 1. of PART 1	single_cla_rtgvX01
tax credit	reg. 1. of PART 1	tax_credit_rtKwMug
the 2002 Act	reg. 1. of PART 1	the_2002_A_rtTXQXh
the Act	reg. 1. of PART 1	the_Act_rtoaS40
the Appeals Regulations	reg. 1. of PART 1	the_Appeal_rtxOL80
the Decisions and Appeals Regulations	reg. 1. of PART 1	the_Decisi_rtCHcUC
the Working Tax Credit Regulations	reg. 1. of PART 1	the_Workin_rtrHtvr
working tax credit	reg. 1. of PART 1	working_ta_rtJMb5N

Defined Term

Section/Article

Scope of Application

an application for a direction

reg. 1. of PART 1

an_applica_rte5UYC

appeal

reg. 1. of PART 1

appeal_rtgGYT2

child tax credit

reg. 1. of PART 1

child_tax__rt1eESs

couple

reg. 1. of PART 1

couple_lgacaJj

court

reg. 1. of PART 1

court_rtOZpRn

joint claim

reg. 1. of PART 1

joint_clai_rt92ZyD

joint claimant

reg. 1. of PART 1

joint_clai_rt6fNaK

partner

reg. 1. of PART 1

partner_rtiQcJ9

party to the proceedings

reg. 1. of PART 1

party_to_t_rtY1kcg

single claim

reg. 1. of PART 1

single_cla_rtgvX01

tax credit

reg. 1. of PART 1

tax_credit_rtKwMug

the 2002 Act

reg. 1. of PART 1

the_2002_A_rtTXQXh

the Act

reg. 1. of PART 1

the_Act_rtoaS40

the Appeals Regulations

reg. 1. of PART 1

the_Appeal_rtxOL80

the Decisions and Appeals Regulations

reg. 1. of PART 1

the_Decisi_rtCHcUC

the Working Tax Credit Regulations

reg. 1. of PART 1

the_Workin_rtrHtvr

working tax credit

reg. 1. of PART 1

working_ta_rtJMb5N

Changes that affect	Made by
The Tax Credits (Appeals) (No. 2) Regulations 2002	2002 No. 3196	reg. 1(3)	words substituted	The Civil Partnership (Opposite-sex Couples) Regulations 2019	2019 No. 1458	Sch. 3 para. 63	Not yet
The Tax Credits (Appeals) (No. 2) Regulations 2002	2002 No. 3196	reg. 1(3)	words omitted	The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008	2008 No. 2683	Sch. 1 para. 205(a)	Not yet
The Tax Credits (Appeals) (No. 2) Regulations 2002	2002 No. 3196	reg. 1(3)	words omitted	The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008	2008 No. 2683	Sch. 1 para. 205(b)	Not yet
The Tax Credits (Appeals) (No. 2) Regulations 2002	2002 No. 3196	reg. 1(3)	words omitted	The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008	2008 No. 2683	Sch. 1 para. 205(c)	Not yet
The Tax Credits (Appeals) (No. 2) Regulations 2002	2002 No. 3196	reg. 1(3)	words omitted	The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008	2008 No. 2683	Sch. 1 para. 205(d)	Not yet
The Tax Credits (Appeals) (No. 2) Regulations 2002	2002 No. 3196	reg. 1(3)	words omitted	The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008	2008 No. 2683	Sch. 1 para. 205(e)	Not yet
The Tax Credits (Appeals) (No. 2) Regulations 2002	2002 No. 3196	reg. 1(3)	words omitted	The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008	2008 No. 2683	Sch. 1 para. 205(f)	Not yet
The Tax Credits (Appeals) (No. 2) Regulations 2002	2002 No. 3196	reg. 1(3)	words omitted	The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008	2008 No. 2683	Sch. 1 para. 205(g)	Not yet
The Tax Credits (Appeals) (No. 2) Regulations 2002	2002 No. 3196	reg. 1(3)	words omitted	The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008	2008 No. 2683	Sch. 1 para. 205(h)	Not yet
The Tax Credits (Appeals) (No. 2) Regulations 2002	2002 No. 3196	reg. 1(3)	words omitted	The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008	2008 No. 2683	Sch. 1 para. 205(i)	Not yet
The Tax Credits (Appeals) (No. 2) Regulations 2002	2002 No. 3196	reg. 1(3)	words omitted	The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008	2008 No. 2683	Sch. 1 para. 205(j)	Not yet
The Tax Credits (Appeals) (No. 2) Regulations 2002	2002 No. 3196	reg. 1(3)	words omitted	The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008	2008 No. 2683	Sch. 1 para. 205(k)	Not yet
The Tax Credits (Appeals) (No. 2) Regulations 2002	2002 No. 3196	reg. 1(3)	words omitted	The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008	2008 No. 2683	Sch. 1 para. 205(l)	Not yet
The Tax Credits (Appeals) (No. 2) Regulations 2002	2002 No. 3196	reg. 1(3)	words omitted	The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008	2008 No. 2683	Sch. 1 para. 205(m)	Not yet
The Tax Credits (Appeals) (No. 2) Regulations 2002	2002 No. 3196	reg. 2(a)	words omitted	The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008	2008 No. 2683	Sch. 1 para. 206(a)(i)	Not yet
The Tax Credits (Appeals) (No. 2) Regulations 2002	2002 No. 3196	reg. 2(a)	words omitted	The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008	2008 No. 2683	Sch. 1 para. 206(a)(ii)	Not yet
The Tax Credits (Appeals) (No. 2) Regulations 2002	2002 No. 3196	reg. 2(b)	words omitted	The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008	2008 No. 2683	Sch. 1 para. 206(b)	Not yet
The Tax Credits (Appeals) (No. 2) Regulations 2002	2002 No. 3196	reg. 3	words substituted	The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008	2008 No. 2683	Sch. 1 para. 207	Not yet
The Tax Credits (Appeals) (No. 2) Regulations 2002	2002 No. 3196	reg. 4	words substituted	The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008	2008 No. 2683	Sch. 1 para. 208	Not yet
The Tax Credits (Appeals) (No. 2) Regulations 2002	2002 No. 3196	reg. 5(1)	words substituted	The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008	2008 No. 2683	Sch. 1 para. 209(a)(i)	Not yet
The Tax Credits (Appeals) (No. 2) Regulations 2002	2002 No. 3196	reg. 5(1)	word substituted	The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008	2008 No. 2683	Sch. 1 para. 209(a)(ii)	Not yet
The Tax Credits (Appeals) (No. 2) Regulations 2002	2002 No. 3196	reg. 5(2) (3)	omitted	The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008	2008 No. 2683	Sch. 1 para. 209(b)	Not yet
The Tax Credits (Appeals) (No. 2) Regulations 2002	2002 No. 3196	reg. 5(4)	substituted	The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008	2008 No. 2683	Sch. 1 para. 209(c)	Not yet
The Tax Credits (Appeals) (No. 2) Regulations 2002	2002 No. 3196	reg. 5(5)	words substituted	The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008	2008 No. 2683	Sch. 1 para. 209(d)(i)	Not yet
The Tax Credits (Appeals) (No. 2) Regulations 2002	2002 No. 3196	reg. 5(5)(a) (b)	words omitted	The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008	2008 No. 2683	Sch. 1 para. 209(d)(ii)	Not yet
The Tax Credits (Appeals) (No. 2) Regulations 2002	2002 No. 3196	reg. 5(6)	word substituted	The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008	2008 No. 2683	Sch. 1 para. 209(e)	Not yet
The Tax Credits (Appeals) (No. 2) Regulations 2002	2002 No. 3196	reg. 5(7)	words substituted	The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008	2008 No. 2683	Sch. 1 para. 209(f)(i)	Not yet
The Tax Credits (Appeals) (No. 2) Regulations 2002	2002 No. 3196	reg. 5(7)	words substituted	The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008	2008 No. 2683	Sch. 1 para. 209(f)(ii)	Not yet
The Tax Credits (Appeals) (No. 2) Regulations 2002	2002 No. 3196	reg. 5(8)	words substituted	The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008	2008 No. 2683	Sch. 1 para. 209(g)(i)	Not yet
The Tax Credits (Appeals) (No. 2) Regulations 2002	2002 No. 3196	reg. 5(8)(b)	words substituted	The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008	2008 No. 2683	Sch. 1 para. 209(g)(ii)	Not yet
The Tax Credits (Appeals) (No. 2) Regulations 2002	2002 No. 3196	reg. 5(9) - (11)	omitted	The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008	2008 No. 2683	Sch. 1 para. 209(h)	Not yet
The Tax Credits (Appeals) (No. 2) Regulations 2002	2002 No. 3196	reg. 6	omitted	The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008	2008 No. 2683	Sch. 1 para. 210	Not yet
The Tax Credits (Appeals) (No. 2) Regulations 2002	2002 No. 3196	reg. 7	omitted	The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008	2008 No. 2683	Sch. 1 para. 210	Not yet
The Tax Credits (Appeals) (No. 2) Regulations 2002	2002 No. 3196	reg. 9 - 27	omitted	The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008	2008 No. 2683	Sch. 1 para. 210	Not yet

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Note

The Tax Credits (Appeals) (No. 2) Regulations 2002

2002 No. 3196

The Tax Credits (Appeals) (No. 2) Regulations 2002

PART 1GENERAL

Citation, commencement, duration and interpretation

Service of notices or documents

PART 2GENERAL APPEAL MATTERS

Other persons with a right of appeal or a right to make an application for a direction

Time within which an appeal is to be brought

Late appeals

Making of an application for an extension of time

Making an application for a direction

Death of a party to an appeal or an application for a direction

PART 3APPEAL TRIBUNALS FOR TAX CREDITS

CHAPTER 1APPEAL TRIBUNALS

Composition of appeal tribunals

Assignment of clerks to appeal tribunals: function of clerks

CHAPTER 2PROCEDURE IN CONNECTION WITH DETERMINATION OF APPEALS, APPLICATIONS FOR DIRECTIONS AND PENALTY PROCEEDINGS

Consideration and determination of appeals, applications for a direction and penalty proceedings

Choice of hearing

Withdrawal of application for a direction or penalty proceedings

Non-disclosure of medical advice or evidence

Summoning of witnesses and administration of oaths

CHAPTER 3STRIKING OUT APPEALS AND APPLICATIONS FOR A DIRECTION

Cases which may be struck out

Reinstatement of struck out cases

CHAPTER 4ORAL HEARINGS

Procedure at oral hearings

Manner of providing expert assistance

Postponement and adjournment

CHAPTER 5DECISIONS OF APPEAL TRIBUNALS AND RELATED MATTERS

Decisions of appeal tribunals

Late applications for a statement of reasons of tribunal decision

Record of tribunal proceedings

Correction of accidental errors

Setting aside decisions on certain grounds

Provisions common to regulations 24 and 25

Service of decision notice by electronic mail

Application for leave to appeal to a Commissioner from a decision of an appeal tribunal

Status of changes to instrument text