OpenLegislation

The Tax Credits (Appeals) (Amendment) Regulations 2004

S.I. 2004/372 · Made 13 February 2004

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

TAX CREDITS

Made 13th February 2004

Laid before Parliament 13th February 2004

Coming into force 16th March 2004

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 63(8) and 65(2) and (6) of the Tax Credits Act 2002f1, with the consent of the Lord Chancellor and the Scottish Ministers, make the following Regulations:

Annotations to the whole text

Footnotes

f1

2002 c. 21.

Contents

  1. 1Citation and commencement
  2. 2Amendment of the Tax Credit (Appeals) Regulations 2002
  3. Signature
  4. Explanatory note

1Citation and commencement

These Regulations may be cited as the Tax Credits (Appeals) (Amendment) Regulations 2004 and shall come into force on 16th March 2004.

2Amendment of the Tax Credit (Appeals) Regulations 2002

(1)

The Tax Credits (Appeals) Regulations 2002f1 are amended as follows.

(2)

Omit regulation 7(3) (which provides for the modification of Schedule 4 to the Social Security Act 1998f2 in respect of tax credits).

Signature

Nick Montagu

Helen Ghosh

Two of the Commissioners of Inland Revenue

13th February 2004

The Lord Chancellor consents.

Signed by authority of the Lord Chancellor

Filkin

Parliamentary Under Secretary of State

Department for Constitutional Affairs

4th February 2004

The Scottish Ministers consent

Cathy Jamieson

A Member of the Scottish Executive

9th February 2004

Explanatory note

(This note is not part of the Regulations)

These Regulations omit paragraph 7(3) from the Tax Credits (Appeals) Regulations 2002 which provided that the term “Board” should be substituted for “Secretary of State”, in Schedule 4 to the Social Security Act 1998 in its application to tax credits.