# The Tax Credits (Appeals) (No. 2) Regulations 2002, Regulation 4: Time within which an appeal is to be brought


(1) Where a dispute arises as to whether an appeal was brought within the time limit specified in section 39(1) of the 2002 Act, the dispute shall be referred to, and be determined by, a legally qualified panel member.
(2) The time limit specified in section 39(1) of the 2002 Act may be extended in accordance with regulation 5.

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Source: https://www.legislation.gov.uk/ukdsi/2002/0110439430/regulation/4 (the official version)
Page: https://openlegislation.uk/draft-tax-credits-appeals-no-2-regulations-2002/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.