{
  "url": "https://openlegislation.uk/draft-tax-credits-appeals-no-2-regulations-2002",
  "json_url": "https://openlegislation.uk/draft-tax-credits-appeals-no-2-regulations-2002.json",
  "id": "ukdsi/2002/0110439430",
  "title": "The Tax Credits (Appeals) (No. 2) Regulations 2002",
  "short_title": "Tax Credits (Appeals) 2002",
  "long_title": "These Regulations are made in consequence of the application and modification of Chapter 2 of Part 1 of the Social Security Act 1998 (c. 14) by the Tax Credits (Appeals) Regulations 2002 (S.I. 2002/xxx) which are made under section 63(8) of the Tax Credits Act 2002 (c. 21) (“the 2002 Act”) for the purposes of the temporary modifications made by section 63 of the 2002 Act. Those modifications have the effect of sending appeals against the decisions set out in section 38 of the 2002 Act, directions to close down an enquiry made under section 19(10) of the 2002 Act and penalty proceedings brought under paragraph 3 of Schedule 2 to the 2002 Act (“penalty proceedings”), to an appeal tribunal, until a day is appointed under section 63(1) of the 2002 Act.",
  "citation": "Draft 2002, ISBN 0110439430",
  "type": "ukdsi",
  "year": "2002",
  "number": "0110439430",
  "version": "current",
  "date": null,
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-tax-credits-appeals-no-2-regulations-2002/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
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      "path": "regulation/1",
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      "number": "1",
      "heading": "Citation, commencement, duration and interpretation",
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      "path": "regulation/2",
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      "extent": null,
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      "parent": "part/1"
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      "path": "part/2",
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      "number": "2",
      "heading": "GENERAL APPEAL MATTERS",
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    {
      "path": "regulation/3",
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      "heading": "Other persons with a right of appeal or a right to make an application for a direction",
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      "extent": null,
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      "extent": null,
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    {
      "path": "regulation/5",
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      "url": "https://openlegislation.uk/draft-tax-credits-appeals-no-2-regulations-2002/regulation-5",
      "extent": null,
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    },
    {
      "path": "regulation/6",
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      "number": "6",
      "heading": "Making of an application for an extension of time",
      "url": "https://openlegislation.uk/draft-tax-credits-appeals-no-2-regulations-2002/regulation-6",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Making an application for a direction",
      "url": "https://openlegislation.uk/draft-tax-credits-appeals-no-2-regulations-2002/regulation-7",
      "extent": null,
      "status": null,
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    {
      "path": "regulation/8",
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      "number": "8",
      "heading": "Death of a party to an appeal or an application for a direction",
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      "extent": null,
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      "parent": "part/2"
    },
    {
      "path": "part/3",
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      "number": "3",
      "heading": "APPEAL TRIBUNALS FOR TAX CREDITS",
      "url": null,
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    },
    {
      "path": "part/3/chapter/1",
      "kind": "chapter",
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    },
    {
      "path": "regulation/9",
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      "heading": "Composition of appeal tribunals",
      "url": "https://openlegislation.uk/draft-tax-credits-appeals-no-2-regulations-2002/regulation-9",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/1"
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Assignment of clerks to appeal tribunals: function of clerks",
      "url": "https://openlegislation.uk/draft-tax-credits-appeals-no-2-regulations-2002/regulation-10",
      "extent": null,
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      "parent": "part/3/chapter/1"
    },
    {
      "path": "part/3/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "PROCEDURE IN CONNECTION WITH DETERMINATION OF APPEALS, APPLICATIONS FOR DIRECTIONS AND PENALTY PROCEEDINGS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Consideration and determination of appeals, applications for a direction and penalty proceedings",
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      "extent": null,
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      "path": "regulation/12",
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      "number": "12",
      "heading": "Directions concerning oral hearings",
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      "extent": null,
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      "parent": "part/3/chapter/2"
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Withdrawal of application for a direction or penalty proceedings",
      "url": "https://openlegislation.uk/draft-tax-credits-appeals-no-2-regulations-2002/regulation-13",
      "extent": null,
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      "parent": "part/3/chapter/2"
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Non-disclosure of medical advice or evidence",
      "url": "https://openlegislation.uk/draft-tax-credits-appeals-no-2-regulations-2002/regulation-14",
      "extent": null,
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      "parent": "part/3/chapter/2"
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Summoning of witnesses and administration of oaths",
      "url": "https://openlegislation.uk/draft-tax-credits-appeals-no-2-regulations-2002/regulation-15",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2"
    },
    {
      "path": "part/3/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "STRIKING OUT APPEALS AND APPLICATIONS FOR A DIRECTION",
      "url": null,
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Cases which may be struck out",
      "url": "https://openlegislation.uk/draft-tax-credits-appeals-no-2-regulations-2002/regulation-16",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/3"
    },
    {
      "path": "regulation/17",
      "kind": "regulation",
      "number": "17",
      "heading": "Reinstatement of struck out cases",
      "url": "https://openlegislation.uk/draft-tax-credits-appeals-no-2-regulations-2002/regulation-17",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/3"
    },
    {
      "path": "part/3/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "ORAL HEARINGS",
      "url": null,
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      "parent": "part/3"
    },
    {
      "path": "regulation/18",
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      "number": "18",
      "heading": "Procedure at oral hearings",
      "url": "https://openlegislation.uk/draft-tax-credits-appeals-no-2-regulations-2002/regulation-18",
      "extent": null,
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    },
    {
      "path": "regulation/19",
      "kind": "regulation",
      "number": "19",
      "heading": "Manner of providing expert assistance",
      "url": "https://openlegislation.uk/draft-tax-credits-appeals-no-2-regulations-2002/regulation-19",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4"
    },
    {
      "path": "regulation/20",
      "kind": "regulation",
      "number": "20",
      "heading": "Postponement and adjournment",
      "url": "https://openlegislation.uk/draft-tax-credits-appeals-no-2-regulations-2002/regulation-20",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4"
    },
    {
      "path": "part/3/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "DECISIONS OF APPEAL TRIBUNALS AND RELATED MATTERS",
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      "status": null,
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    },
    {
      "path": "regulation/21",
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      "number": "21",
      "heading": "Decisions of appeal tribunals",
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      "extent": null,
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      "path": "regulation/22",
      "kind": "regulation",
      "number": "22",
      "heading": "Late applications for a statement of reasons of tribunal decision",
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      "extent": null,
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      "heading": "Record of tribunal proceedings",
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      "extent": null,
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