Regulation 1 Citation, commencement, duration and interpretationI1

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.

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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;

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• “notification period” has the meaning given in regulation 3;

• “party to the proceedings” means the Board and any person who brings an appeal;

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