{
  "url": "https://openlegislation.uk/draft-revenue-and-customs-appeals-order-2012/article-2",
  "json_url": "https://openlegislation.uk/draft-revenue-and-customs-appeals-order-2012/article-2.json",
  "legislation": "ukdsi/2012/9780111519189",
  "legislation_title": "The Revenue and Customs Appeals Order 2012",
  "legislation_url": "https://openlegislation.uk/draft-revenue-and-customs-appeals-order-2012",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Amendment of the Tax Credits Act 2002",
  "text": "(1) Amend section 63 of the Tax Credits Act 2002 (tax credits appeals etc: temporary modifications) as follows.\n(2) In subsections (5) and (8) before “the appeal tribunal” insert “the First-tier Tribunal or”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2012/9780111519189/article/2",
    "retrieved_at": "2026-10-30T14:52:30.260828+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}