{
  "url": "https://openlegislation.uk/tax-credits-appeals-regulations-2002",
  "json_url": "https://openlegislation.uk/tax-credits-appeals-regulations-2002.json",
  "id": "uksi/2002/2926",
  "title": "The Tax Credits (Appeals) Regulations 2002",
  "short_title": "Tax Credits (Appeals) 2002",
  "long_title": "Section 63 of the Tax Credits Act 2002 (c. 21) (“the 2002 Act”) provides that appeals against decisions under that Act relating to tax credit shall lie for a temporary period to the appeal tribunal constituted under Chapter 2 of Part 1 of the Social Security Act 1998 (c. 14) (in Northern Ireland, Chapter 2 of Part 2 of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)), and not to the General or Special Commissioners as provided by section 39 of the 2002 Act. Section 63(8) of the 2002 Act provides that regulations may apply with modifications any provision of Chapter 2 of Part 1 of the Social Security Act 1998 (“the 1998 Act”), Chapter 2 of Part 2 of the Social Security (Northern Ireland) Order 1998 (“the 1998 Order”), or section 54 of the Taxes Management Act 1970 (c. 9) (settling of appeals by agreement), in relation to such appeals. These Regulations accordingly make such provision.",
  "citation": "S.I. 2002/2926",
  "type": "uksi",
  "year": "2002",
  "number": "2926",
  "version": "current",
  "date": "2002-11-26",
  "revised": false,
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  "unapplied_effects": 27,
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      "url": "https://openlegislation.uk/tax-credits-appeals-regulations-2002/introduction",
      "extent": null,
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      "heading": "Citation, commencement and duration",
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      "heading": "Application of section 12 of the 1998 Act and Article 13 of the 1998 Order",
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      "heading": "Application of section 13 of the 1998 Act and Article 14 of the 1998 Order",
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      "extent": null,
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      "heading": "Application of section 15 of the Social Security Act 1998",
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      "extent": null,
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    },
    {
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      "kind": "regulation",
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      "heading": "Application of section 16 of the 1998 Act and Article 16 of the 1998 Order",
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      "extent": null,
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      "heading": "Application of section 28 of the 1998 Act and Article 28 of the 1998 Order",
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      "extent": null,
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      "extent": null,
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      "path": "note",
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      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/tax-credits-appeals-regulations-2002/note",
      "extent": null,
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    }
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      "date": "2008-11-27",
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    "retrieved_at": "2026-10-29T06:39:16.577502+00:00"
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  "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."
}