Statutory Instruments
2012 No. 533
Tribunals And Inquiries
The Revenue and Customs Appeals Order 2012
Made
27th February 2012
Coming into force
1st March 2012
The Treasury make the following Order in exercise of the powers conferred by section 124(1) and (6) of the Finance Act 2008( 1 ).
A draft of this Order was laid before Parliament and approved by resolution of each House of Parliament in accordance with section 124(9) of the Finance Act 2008.
Citation and commencement
1. This Order may be cited as the Revenue and Customs Appeals Order 2012 and comes into force on 1st March 2012.
Amendment of the Tax Credits Act 2002
2. —(1) Amend section 63 of the Tax Credits Act 2002 (tax credits appeals etc : temporary modifications)( 2 ) as follows.
(2) In subsections (5) and (8) before “the appeal tribunal” insert “the First-tier Tribunal or”.
Angela Watkinson
Brooks Newmark
Two of the Lords Commissioners of Her Majesty’s Treasury
27th February 2012
2002 c. 21 . Relevant amendments were made to section 63(5) by S.I. 2008/2833 and paragraph 316 of Schedule 1 to S.I. 2009/56 and to section 63(8) by paragraph 316 of Schedule 1 to S.I. 2009/56 .