{
  "url": "https://openlegislation.uk/social-security-commissioners-procedure-tax-credits-appeals-regulations-2002/regulation-2",
  "json_url": "https://openlegislation.uk/social-security-commissioners-procedure-tax-credits-appeals-regulations-2002/regulation-2.json",
  "legislation": "uksi/2002/3237",
  "legislation_title": "The Social Security Commissioners (Procedure) (Tax Credits Appeals) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/social-security-commissioners-procedure-tax-credits-appeals-regulations-2002",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations, unless the context otherwise requires—\n“the 1998 Act” means the Social Security Act 1998, as applied and modified by the Tax Credits (Appeals) Regulations 2002;\n“the 2002 Act” means the Tax Credits Act 2002;\n“appeal” means an appeal which by virtue of section 63 of the 2002 Act is from an appeal tribunal to a Social Security Commissioner;\n“appeal tribunal” means an appeal tribunal constituted under Chapter 1 of Part 1 of the 1998 Act;\n“authorised officer” means an officer authorised by the Lord Chancellor, or in Scotland by the Secretary of State, in accordance with paragraph 6 of Schedule 4 to the 1998 Act;\n“chairman” means—\n(i) the person who was the chairman or the sole member of the appeal tribunal which gave the decision against which leave to appeal is being sought; or\n(ii) any other person authorised to deal with applications for leave to appeal to a Commissioner against that decision under section 14 of the 1998 Act;\n“joint claimant” means a person making a claim under section 3(3)(a) of the 2002 Act;\n“legally qualified” means being a solicitor or barrister, or in Scotland, a solicitor or advocate;\n“month” means a calendar month;\n“office” means an Office of the Social Security Commissioners;\n“party” means a party to the proceedings;\n“penalty proceedings” means proceedings taken under Schedule 2 of the 2002 Act;\n“proceedings” means any proceedings before a Commissioner, whether by way of an application for leave to appeal to, or from, a Commissioner, or by way of an appeal, or otherwise;\n“respondent” means—\n(i) any person or organisation other than the applicant or appellant who is one of the principal parties as defined in section 13 of the 1998 Act;\n(ii) any other person taking part in the proceedings in accordance with section 14 of the 1998 Act or at the direction or with the leave of the Commissioner;\n“summons”, in relation to Scotland, corresponds to “citation” and regulation 20 shall be construed accordingly;\n“tax credit” means a child tax credit or a working tax credit, construing those terms in accordance with section 1(1) and (2) of the 2002 Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "words inserted (temp.)",
      "affecting": "uksi/2005/207",
      "affecting_title": "The Social Security and Child Support Commissioners (Procedure) (Amendment) Regulations 2005"
    },
    {
      "type": "words inserted (temp.)",
      "affecting": "uksi/2005/207",
      "affecting_title": "The Social Security and Child Support Commissioners (Procedure) (Amendment) Regulations 2005"
    },
    {
      "type": "words inserted (temp.)",
      "affecting": "uksi/2005/207",
      "affecting_title": "The Social Security and Child Support Commissioners (Procedure) (Amendment) Regulations 2005"
    },
    {
      "type": "words inserted (temp.)",
      "affecting": "uksi/2005/207",
      "affecting_title": "The Social Security and Child Support Commissioners (Procedure) (Amendment) Regulations 2005"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/3237/regulation/2",
    "retrieved_at": "2026-10-29T06:34:43.292551+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}