# The Social Security Commissioners (Procedure) (Tax Credits Appeals) Regulations 2002, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations regulate the procedure of the Social Security Commissioners in determining appeals and applications arising from decisions of appeal tribunals in relation to tax credits.
The Tax Credits (Appeals) Regulations 2002 made under section 63(8) of the Tax Credits Act 2002 provide for regulations to be made under Chapter 2 of Part 1 of the Social Security Act 1998 to apply in respect of tax credits appeals. These Regulations will apply until the Treasury makes an order under section 63(1) of that Act.

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Source: https://www.legislation.gov.uk/uksi/2002/3237/note (the official version)
Page: https://openlegislation.uk/social-security-commissioners-procedure-tax-credits-appeals-regulations-2002/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.