Article 2 Amendment 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”.
Annotations
Footnotes
- f1
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2002 c. 21. Relevant amendments were made to section 63(5) by S.I. 2008/2833 and paragraph 316 of Schedule 1 to S.I. 2009/56 and to section 63(8) by paragraph 316 of Schedule 1 to S.I. 2009/56.