# The Child Trust Funds (Non-tax Appeals) Regulations 2005, Regulation 14: Application of section 39 of the 1998 Act or Article 39 of the 1998 Order


(1) Section 39 of the 1998 Act or, in Northern Ireland, Article 39 of the 1998 Order (interpretation etc. of Chapter 2), shall apply for the purposes of a child trust fund appeal with the following modifications.
(2) In subsection (1) of section 39—
(a) insert at the appropriate places—
““the Board” means the Commissioners of the Inland Revenue;
“child trust fund appeal” means an appeal under section 22 of the Child Trust Funds Act 2004 which, by virtue of section 24 of that Act, is to an appeal tribunal or lies to a Social Security Commissioner;”;
(b) omit the definitions of “claimant”,“relevant benefit “and “tax appeal Commissioners”.
(3) In paragraph (1) of Article 39—
(a) for the definition of “Inland Revenue” substitute—
““the Board” means the Commissioners of Inland Revenue;
“child trust fund appeal” means an appeal under section 22 of the Child Trust Funds Act 2004 which, by virtue of section 24 of that Act, is to an appeal tribunal or lies to a Social Security Commissioner;”;
(b) omit the definitions of “claimant”, “relevant benefit” and “tax appeal Commissioners”.
(4) Omit subsections (2) and (3) of section 39 and paragraphs (2) and (3) of Article 39.

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Source: https://www.legislation.gov.uk/uksi/2005/191/regulation/14 (the official version)
Page: https://openlegislation.uk/child-trust-funds-non-tax-appeals-regulations-2005/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.