These Regulations make provision that corresponds in substance to those contained in regulation 3 (application of section 54 of the Taxes Management Act 1970) of the Tax Credits (Appeals) Regulations 2002 (S.I. 2002/2926) which lapsed in respect of Great Britain as a result of amendments to section 63(8) of the Tax Credits Act 2002, under which the provisions in S.I. 2002/2926 were made, by the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56) when the tribunal functions were transferred to the new tribunal system. The amendment to section 63(8) was subsequently corrected by the Revenue and Customs Appeals Order 2012 (S.I. 2012/533).
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