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The Revenue and Customs Appeals Order 2012

Draft. This instrument was laid in draft and may differ from the one made. Look for the made version under its title.

Draft 2012, ISBN 9780111519189

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Draft Order laid before Parliament under section 124(9) of the Finance Act 2008 for approval by resolution of each House of Parliament.

If the draft is approved, this Statutory Instrument will be made in consequence of a defect in S.I. 2009/56 and will be issued free of charge to all known recipients of that Statutory Instrument.

Tribunals And Inquiries

Made ***

Coming into force 1st March 2012

The Treasury make the following Order in exercise of the powers conferred by section 124(1) and (6) of the Finance Act 2008f1.

A draft of this Order was laid before Parliament and approved by resolution of each House of Parliament in accordance with section 124(9) of the Finance Act 2008.

Annotations to the whole text

Footnotes

f1

2008 c. 9.

Contents

  1. 1Citation and commencement
  2. 2Amendment of the Tax Credits Act 2002
  3. Signature
  4. Explanatory note

1Citation and commencement

This Order may be cited as the Revenue and Customs Appeals Order 2012 and comes into force on 1st March 2012.

2Amendment of the Tax Credits Act 2002

(1)

Amend section 63 of the Tax Credits Act 2002 (tax credits appeals etc: temporary modifications)f1 as follows.

(2)

In subsections (5) and (8) before “the appeal tribunal” insert “the First-tier Tribunal or”.

Signature

Name

Name

Two of the Lords Commissioners of Her Majesty’s Treasury

Date

Explanatory note

(This note is not part of the Order)

This Order inserts a reference to the First-tier Tribunal in Great Britain into section 63(5) and (8) of the Tax Credits Act 2002 (c. 21). This reference was inadvertently omitted when the tribunal functions were transferred to the new tribunal system by the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56).

An Impact Assessment has not been prepared in respect of this Order. An Impact Assessment covering the changes made by S.I. 2009/56 was published with that Order. A copy is annexed to the Explanatory Memorandum to that Order, which is available alongside the instrument on the legislation.gov.uk website.