{
  "url": "https://openlegislation.uk/tax-credits-act-2002/schedule-2/paragraph-3",
  "json_url": "https://openlegislation.uk/tax-credits-act-2002/schedule-2/paragraph-3.json",
  "legislation": "ukpga/2002/21",
  "legislation_title": "Tax Credits Act 2002",
  "legislation_url": "https://openlegislation.uk/tax-credits-act-2002",
  "path": "schedule/2/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": "Penalty proceedings before tribunal",
  "text": "(1) The Board may commence proceedings for a penalty under section 32(2)(a) before the tribunal.\n(2) The person liable to the penalty shall be a party to the proceedings.\n(3) “tribunal” is to be read in accordance with section 47C of the Taxes Management Act 1970.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 2 repealed (1.2.2019 with savings in relation to specified cases in art. 3 of the commencing S.I.) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2019/167, arts. 2, 3"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 2 para. 3(1) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 319(3)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 2 para. 3(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 319(4)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Sch. 2 para. 3(3) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 319(5)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in Sch. 2 para. 3 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 319(2)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 wholly in force at 6.4.2003; Sch. 2 not in force at Royal Assent, see s. 61; Sch. 2 in force for certain purposes at 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by S.I. 2002/1727, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2002/21/schedule/2/paragraph/3",
    "retrieved_at": "2026-10-29T09:19:30.203543+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."
}