# The Tax Credits (Appeals) Regulations (Northern Ireland) (Amendment) Order 2015, Regulation 4: Amendments to the Tax Credits (Appeals) Regulations (Northern Ireland) 2002


In regulation 5(8)(b) (late appeals) after “Commissioner” insert “, the Upper Tribunal”.

---
Source: https://www.legislation.gov.uk/ukdsi/2015/9780111127254/regulation/4 (the official version)
Page: https://openlegislation.uk/draft-tax-credits-appeals-regulations-northern-ireland-amendment-order-2015/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.