Citation, commencement, duration and interpretation_I1

1.—(1) These Regulations may be cited as the Child Trust Funds (Appeals) Regulations 2005 and shall come into force on the day after they are made.

^F1(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

“the Act” means the Social Security Act 1998 ;

“the 2004 Act” means the Child Trust Funds Act 2004 ;

“appeal” means an appeal under section 22 of the 2004 Act to [^F2 the First-tier Tribunal ^F2] ;

“the Board” means the Commissioners of Inland Revenue;

^F3...

^F4...

^F5...

^F6...

“notification period” has the meaning given in regulation 3;

“party to the proceedings” means the Board and any person who brings an appeal;

^F7...

^F8(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Service of notices or documents_I2

2. Where by any provision of these Regulations—

(a)^F9,F10any 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)^F11any 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.

Disputes about notices of appeal_I3

3. Where a dispute arises as to whether notice of an appeal was given to the Board within the period of thirty days specified in section 23(1) of the 2004 Act (“the notification period”) the dispute shall be referred to, and be determined by, [^F12 the First-tier Tribunal ^F12] .

Late appeals_I4

4.—(1) Where the conditions specified in paragraphs [^F13(4) to (8) are satisfied, the Board may treat an appeal as made in time where an appeal is^F13] brought within a period of one year after the expiration of the notification period.

^F14(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F14(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[^F15 (4) The Board must not treat the appeal as made in time unless the Board is satisfied that it is in the interests of justice.^F15]

(5) For the purposes of paragraph (4) it is not in the interests of justice to [^F16treat the appeal as made in time unless the Board are^F16] satisfied that—

(a)^F17the special circumstances specified in paragraph (6) are relevant ...; or

(b)^F17some 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 brought within the notification period.

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

(a)the [^F18appellant^F18] or a partner or dependant of the [^F18appellant^F18] has died or suffered serious illness;

(b)the [^F18appellant^F18] 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 [^F19treat the appeal as made in time^F19] , regard shall be had to the principle that the greater the amount of time that has elapsed between the expiration of the notification period and the [^F20submission of the notice of appeal, the more compelling should be the special circumstances.^F20]

(8) In determining whether it is in the interests of justice to [^F21treat the appeal as made in time^F21] , no account shall be taken of the following—

(a)that the [^F22appellant^F22] or any person acting for him was unaware of or misunderstood the law applicable to his case (including ignorance or misunderstanding of the notification period); or

(b)that [^F23the Upper Tribunal^F23] or a court has taken a different view of the law from that previously understood and applied.

^F24(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F24(10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(11) As soon as practicable after the decision is made a copy of the decision shall be sent or given to every party to the proceedings.

Death of a party to an appeal_I5

5. In any proceedings relating to an appeal under section 22(2), (4), (5) or (6) of the 2004 Act, on the death of a party to the proceedings (other than the Board) the personal representative of the person who has died may represent him at any hearing.

Composition of appeal tribunals

^F256. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Clerk to an appeal tribunal

^F257. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Consideration and determination of appeals

^F258. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Choice of hearing

^F259. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Withdrawal of appeal

^F2510. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Summoning of witnesses and administration of oaths

^F2511. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Confidentiality in appeals

^F2512. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Appeals which may be struck out

^F2513. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Reinstatement of struck out appeals

^F2514. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Procedure at oral hearings

^F2515. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Manner of providing expert assistance

^F2516. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Postponement and adjournment

^F2517. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Decisions of appeal tribunals

^F2518. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Late applications for statements of reasons of tribunal decisions

^F2519. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Record of tribunal proceedings

^F2520. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Correction of accidental errors

^F2521. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Setting aside decisions on certain grounds

^F2522. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Provisions common to regulations 21 and 22

^F2523. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Service of decision notice by electronic mail

^F2524. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

^F2525. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .