{
  "url": "https://openlegislation.uk/tax-credits-appeals-no-2-regulations-2002/regulation-5",
  "json_url": "https://openlegislation.uk/tax-credits-appeals-no-2-regulations-2002/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Late appeals",
  "text": "(1) The Board may treat a late appeal as made in time where the conditions specified in paragraphs (4) to (8) are satisfied, but no appeal shall in any event be brought more than one year after the expiration of the last day for appealing under section 39(1) of the 2002 Act.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) An appeal may be treated as made in time if the Board is satisfied that it is in the interests of justice.\n(5) For the purposes of paragraph (4) it is not in the interests of justice to treat the appeal as made in time unless the Board are satisfied that—\n(a) the special circumstances specified in paragraph (6) are relevant ...; or\n(b) some other special circumstances exist which are wholly exceptional and relevant ...,\nand as a result of those special circumstances, it was not practicable for the appeal to be made within the time limit specified in section 39(1) of the 2002 Act.\n(6) For the purposes of paragraph (5)(a), the special circumstances are that—\n(a) the appellant or a partner or dependant of the appellant has died or suffered serious illness;\n(b) the appellant is not resident in the United Kingdom; or\n(c) normal postal services were disrupted.\n(7) In determining whether it is in the interests of justice to treat the appeal as made in time, regard shall be had to the principle that the greater the amount of time that has elapsed between the expiration of the time within which the appeal is to be brought under section 39(1) of the 2002 Act and the submission of the notice of appeal, the more compelling should be the special circumstances.\n(8) In determining whether it is in the interests of justice to treat the appeal as made in time, no account shall be taken of the following—\n(a) that the applicant or any person acting for him was unaware of or misunderstood the law applicable to his case (including ignorance or misunderstanding of the time limit imposed by section 39(1) of the 2002 Act); or\n(b) that the Upper Tribunal or a court has taken a different view of the law from that previously understood and applied.\n(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 5(1) 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. 209(a)(i)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in reg. 5(1) 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. 209(a)(ii)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 5(2)(3) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 209(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Reg. 5(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. 209(c)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 5(5) 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. 209(d)(i)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in reg. 5(5)(a)(b) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 209(d)(ii)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Word in reg. 5(6) 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. 209(e)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in reg. 5(7) 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. 209(f)(i)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in reg. 5(7) 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. 209(f)(ii)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in reg. 5(8) 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. 209(g)(i)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in reg. 5(8)(b) 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. 209(g)(ii)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Reg. 5(9)-(11) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 209(h)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 5 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/5",
    "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."
}