Explanatory note

This Order makes provision in respect of appeals made under section 38 of Tax Credits Act 2002 (c. 21) which are made, in Great Britain, to the First-tier Tribunal.

Article 2(2) makes provision in respect of late tax credits appeals to the First-tier Tribunal in Great Britain that corresponds in substance to that previously provided by regulation 5 (late appeals) of the Tax Credits (Appeals) (No. 2) Regulations 2002 (S.I. 2002/3196). Article 2(3) provides that the new section 39A validates any decision by HM Revenue and Customs to allow a late appeal made on or after 1 April 2013 and before this Order enters force.

An Impact Assessment has not been prepared in respect of this Order. An Impact Assessment covering the changes made by S.I. 2009/56, to which this instrument is supplementary, was published with that Order. A copy is annexed to the Explanatory Memorandum to that Order, which is available alongside the instrument on the legislation.gov.uk website.