# The Revenue and Customs Appeals Order 2012, 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) as follows.
(2) In subsections (5) and (8) before “the appeal tribunal” insert “the First-tier Tribunal or”.

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Source: https://www.legislation.gov.uk/ukdsi/2012/9780111519189/article/2 (the official version)
Page: https://openlegislation.uk/draft-revenue-and-customs-appeals-order-2012/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.