Citation and commencement

1. These Regulations may be cited as the Childcare Payments (Appeals) Regulations 2016 and come into force on 30th November 2016.

Interpretation

2. In these Regulations “childcare payments appeal” means an appeal under section 56 of the Childcare Payments Act 2014.

Application of Chapter 2 of Part 1 of the Social Security Act 1998

3. —(1)Section 17 of the Social Security Act 1998( 2 ) (finality of decisions) shall apply to a decision of an appropriate tribunal( 3 ) on a childcare payments appeal with the modifications specified in paragraphs (2) and (3).

(2) For paragraph (1) of that section substitute the following paragraph—

“ (1) Subject to the provisions of the Childcare Payments Act 2014 any decision made in accordance with those provisions in respect of an appeal which, by virtue of section 59 of the Childcare Payments Act 2014(or of provisions of this Act applied by regulations made under that section), is to the First-tier Tribunal, shall be final. ” .

(3) Omit paragraphs (2)(b) and (c).

Application of Chapter 2 of Part 2 of the Social Security (Northern Ireland) Order 1998

4. —(1)Article 13 of the Social Security (Northern Ireland) Order 1998( 4 ) (“the 1998 Order”) (appeal to appeal tribunal) shall apply to a childcare payments appeal with the modifications specified in paragraphs (2) to (4).

(2) Omit paragraphs (1) to (6).

(3) In paragraph (8) for “an appeal under this article” substitute “a childcare payments appeal”.

(4) Omit paragraphs (8)(a) and (9).

5. —(1) Article 17 of the 1998 Order (finality of decisions) shall apply to a decision of an appeal tribunal on a childcare payments appeal with the modifications specified in paragraphs (2) and (3).

(2) For paragraph 1 of that Article substitute the following paragraph—

“ (1) Subject to the provisions of—

(a) Article 13 of this Order, and

(b) the Childcare Payments Act 2014,

any decision made in accordance with those provisions in respect of an appeal which, by virtue of section 59 of the Childcare Payments Act 2014(or of provisions of this Order applied by regulations made under that section), is to an appeal tribunal, shall be final. ” .

(3) Omit paragraphs (2)(b) and (c).

6. —(1) Article 28 of the 1998 Order (correction of errors and setting aside of decisions) shall apply to a childcare payments appeal with the modifications specified in paragraphs (2) and (3).

(2) Omit paragraph (1A).

(3) After paragraph (3)(j) insert—

“ (k) the Childcare Payments Act 2014. ” .

Application of section 54 of the Taxes Management Act 1970

7. —(1)Section 54 of the Taxes Management Act 1970( 5 ) (settling of appeals by agreement) shall apply to a childcare payments appeal to an appropriate tribunal with the modifications specified by paragraphs (2) to (6).

(2) In subsection (1) insert “appropriate” immediately before “tribunal” in both places where it occurs.

(3) In subsections (1), (2) and (4)(a) for “inspector or other proper officer of the Crown” substitute “HMRC”.

(4) For subsection (3) substitute—

“ (3) Where an agreement is not in writing—

(a) the preceding provisions of this section shall not apply unless HMRC give notice, in such form and manner as they consider appropriate, to the appellant of the terms agreed between HMRC and the appellant; and

(b) the references in those preceding provisions to the time when the agreement was come to shall be construed as references to the date of that notice. ” .

(5) In subsection (4)(b) and the fall out words after subsection (4)(b) for “inspector or other proper officer” substitute “HMRC”.