Regulation 27 Application to a Commissioner for leave to appeal to the Appellate Court
Subject to paragraph (2), an application to a Commissioner under section 15 of the 1998 Act for leave to appeal against a decision of a Commissioner shall be made in writing, stating the grounds of the application, within three months from the date on which the applicant was sent written notice of the decision.
Subject to a direction by a Commissioner, in calculating any time for applying for leave to appeal under paragraph (1), there shall be disregarded any day before the day—
on which notice was sent of a correction of a decision or the record of it under regulation 24; or
on which notice was sent of a determination that a decision shall not be set aside under regulation 25.
A person who under regulation 18 of the Tax Credits (Claims and Notifications) Regulations 2002f1 may act for another in making a claim for a tax credit is authorised for the purposes of section 15 of the 1998 Act to apply for leave to appeal against the decision of a Commissioner.
Regulations 21(1) and 21(3) shall apply to an application to a Commissioner for leave to appeal from a Commissioner’s decision as they apply to the proceedings in that regulation.
Annotations
Footnotes
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S.I. 2002/2014.