{
  "url": "https://openlegislation.uk/tax-credits-appeals-no-2-regulations-2002/regulation-4",
  "json_url": "https://openlegislation.uk/tax-credits-appeals-no-2-regulations-2002/regulation-4.json",
  "legislation": "uksi/2002/3196",
  "legislation_title": "The Tax Credits (Appeals) (No. 2) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/tax-credits-appeals-no-2-regulations-2002",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Time within which an appeal is to be brought",
  "text": "(1) Where a dispute arises as to whether an appeal was brought within the time limit specified in section 39(1) of the 2002 Act, the dispute shall be referred to, and be determined by, the First-tier Tribunal.\n(2) The time limit specified in section 39(1) of the 2002 Act may be extended in accordance with regulation 5.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 4 substituted (3.11.2008) by The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 208"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 4 in force at 1.1.2003, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/3196/regulation/4",
    "retrieved_at": "2026-10-29T06:35:13.356204+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."
}