Paragraph 78 Tax Credits (Payments by the Commissioners) Regulations 2002

(1)

Regulation 11 of the Tax Credits (Payments by the Commissioners) Regulations 2002^f1 is amended as follows.

(2)

In paragraph (2) for “the appropriate tribunal, the” substitute “the First-tier Tribunal, the appeal tribunal, the”.

(3)

In paragraph (4)—

(a)

for “the appropriate tribunal, the” substitute “the First-tier Tribunal, the appeal tribunal, the”; and

(b)

in sub-paragraph (b) for “appropriate tribunal” substitute “First-tier Tribunal or the appeal tribunal”.

(4)

In paragraph (5) for “Appropriate tribunal” substitute “Appeal tribunal”.

Annotations

f1: S.I. 2002/2173. Regulation 11 was amended by paragraph 190 of Schedule 1 to S.I. 2008/2683.