These Regulations make provision for appeals against decisions of the Inland Revenue in respect of child trust funds, under section 22 of the Child Trust Funds Act 2004 (c. 6) (“the 2004 Act”). These appeals are to appeal tribunals within the Appeals Service, with a further right of appeal on a point of law to the Social Security Commissioners. These arrangements for the hearing of appeals are temporary, until the Treasury make an order under section 24(1) of the 2004 Act which will not be until the tax tribunals have been reformed. (Those tax tribunals will hear appeals concerning tax liabilities and relief, withdrawal of relief and recovery of tax for child trust funds, provided for by regulations made under section 13(1) to (3) and (5) of the 2004 Act, from the commencement of the child trust funds scheme on 6th April 2005).