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The Child Trust Funds (Appeals) Regulations 2005

S.I. 2005/990 · Made 24 March 2005 · Extends to England, Wales and Scotland

Up to date with all changes known to legislation.gov.uk, revised to 1 April 2009.

CHILD TRUST FUNDS

Made 24th March 2005

Coming into force in accordance with regulation 1(1)

Whereas a draft of this instrument was laid before Parliament in accordance with section 80(1) of the Social Security Act 1998f1 and approved by resolution of each House of Parliament.

Now therefore, the Secretary of State for Work and Pensions, in exercise of the powers conferred upon him by sections 7(6) and (7), 12(7), 14(10)(a) and (11), 16(1) and (3)(a), 28(1), 79(1) and (4) to (7) and 84 of, and paragraphs 7, 11 and 12 of Schedule 1 to, and paragraphs 1 to 6 of Schedule 5 to, the Social Security Act 1998f2, after consultation with the Council on Tribunals in accordance with section 8 of the Tribunals and Inquiries Act 1992f3, hereby makes the following Regulations:

Annotations to the whole text

Footnotes

f1

1998 c. 14.

f2

The powers in sections 7(6), 12(7), 14(10)(a) and (11), 16(1) and (3)(a), 28(1), 79(1) and (4) to (7) and 84 of, and paragraphs 7, 11 and 12 of Schedule 1 to, and paragraphs 1 to 6 of Schedule 5 to, the Social Security Act 1998, exercised in these Regulations, are those which have been applied, or applied and modified, under powers contained in section 24(5) of the Child Trust Funds Act 2004 (c. 6) by S.I. 2005/191; section 84 is cited for the definition of “prescribed”.

f3

1992 c. 53.

Contents

  1. 1Citation, commencement, duration and interpretation
  2. 2Service of notices or documents
  3. 3Disputes about notices of appeal
  4. 4Late appeals
  5. 5Death of a party to an appeal
  6. 6Composition of appeal tribunals Repealed
  7. 7Clerk to an appeal tribunal Repealed
  8. 8Consideration and determination of appeals Repealed
  9. 9Choice of hearing Repealed
  10. 10Withdrawal of appeal Repealed
  11. 11Summoning of witnesses and administration of oaths Repealed
  12. 12Confidentiality in appeals Repealed
  13. 13Appeals which may be struck out Repealed
  14. 14Reinstatement of struck out appeals Repealed
  15. 15Procedure at oral hearings Repealed
  16. 16Manner of providing expert assistance Repealed
  17. 17Postponement and adjournment Repealed
  18. 18Decisions of appeal tribunals Repealed
  19. 19Late applications for statements of reasons of tribunal decisions Repealed
  20. 20Record of tribunal proceedings Repealed
  21. 21Correction of accidental errors Repealed
  22. 22Setting aside decisions on certain grounds Repealed
  23. 23Provisions common to regulations 21 and 22 Repealed
  24. 24Service of decision notice by electronic mail Repealed
  25. 25Application for leave to appeal to a Commissioner from an appeal tribunal Repealed
  26. Signature
  27. Explanatory note

1Citation, commencement, duration and interpretationI1

(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 F2the First-tier Tribunal;

  • “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)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2Service of notices or documentsI1

Where by any provision of these Regulations—

(a)

any notice or other document is required to be given or sent to F1...the Board, that notice or document shall be treated as having been so given or sent on the day that it is received by F2... the Board, and

(b)

any notice or other document is required to be given or sent to any person other than F3...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.

3Disputes about notices of appealI1

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, F1the First-tier Tribunal.

4Late appealsI1

(1)

Where the conditions specified in paragraphs F1(4) to (8) are satisfied, the Board may treat an appeal as made in time where an appeal is brought within a period of one year after the expiration of the notification period.

F2(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(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.

(5)

For the purposes of paragraph (4) it is not in the interests of justice to F4treat the appeal as made in time unless the Board are satisfied that—

(a)

the special circumstances specified in paragraph (6) are relevant F5...; or

(b)

some 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 F6appellant or a partner or dependant of the appellant has died or suffered serious illness;

(b)

the appellant 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 F7treat the appeal as made in time, 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 F8submission of the notice of appeal, the more compelling should be the special circumstances.

(8)

In determining whether it is in the interests of justice to F9treat the appeal as made in time, no account shall be taken of the following—

(a)

that the F10appellant 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 F11the Upper Tribunal or a court has taken a different view of the law from that previously understood and applied.

F12(9)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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.

5Death of a party to an appealI1

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.

6Composition of appeal tribunalsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7Clerk to an appeal tribunalF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8Consideration and determination of appealsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9Choice of hearingF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10Withdrawal of appealF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11Summoning of witnesses and administration of oathsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12Confidentiality in appealsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13Appeals which may be struck outF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14Reinstatement of struck out appealsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15Procedure at oral hearingsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16Manner of providing expert assistanceF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

17Postponement and adjournmentF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

18Decisions of appeal tribunalsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

19Late applications for statements of reasons of tribunal decisionsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

20Record of tribunal proceedingsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

21Correction of accidental errorsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

22Setting aside decisions on certain groundsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

23Provisions common to regulations 21 and 22F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

24Service of decision notice by electronic mailF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

25Application for leave to appeal to a Commissioner from an appeal tribunalF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Signature

Signed by authority of the Secretary of State for Work and Pensions.

P.Hollis

Parliamentary Under-Secretary of State,

Department for Work and Pensions

24th March 2005

Explanatory note

(This note is not part of the Regulations)

These Regulations are made in consequence of the Child Trust Funds Act 2004 which provides that people who appeal under section 22 of the Act may appeal to an appeal tribunal constituted under provisions in the Social Security Act 1998 as applied and modified by the Child Trust Funds (Non-tax Appeals) Regulations 2005 (S.I. 2005/191) made by the Treasury. These Regulations provide for the procedure for such child trust funds appeals. The procedure is almost the same as that prescribed for other appeals to such appeal tribunals.

Regulation 2 provides for the service of notices and documents. Regulations 3 and 4 make provision in connection with the timing of child trust fund appeals. Regulation 5 provides for representation on the death of a party. Regulation 6 provides for the composition of appeal tribunals hearing child trust fund appeals. Regulation 8 enables procedural directions to be given by the tribunal or a clerk assigned to the tribunal under regulation 7.

Regulations 9 to 14 make provision for preparing for the hearing, including provision for choice of an oral hearing, withdrawal of appeals, summoning of witnesses, confidentiality in appeals and striking out and reinstatement of appeals.

Regulations 15 to 17 provide for the procedure at oral hearings, including the use of experts and granting an adjournment.

Regulations 18 to 24 make provision relating to decisions of appeal tribunals (including recording and correcting them), reasons for the decisions and setting aside the decisions.

Regulation 25 provides for applications for leave to appeal to a Social Security Commissioner.

A full regulatory impact assessment has not been produced for this instrument as it has no impact on the costs of business.