Regulation 10 Application of section 17 of the 1998 Act and Article 17 of the 1998 Order
Section 17 of the 1998 Act and Article 17 of the 1998 Order (finality of decisions) shall apply to a decision of an appeal tribunal or a Social Security Commissioner on a tax credit appeal with the modifications prescribed by paragraphs (2) to (4).
For subsection (1) of that section substitute the following subsection—
“(1)Subject to the provisions of—
(a)sections 12 to 16 of this Act, and
(b)the Tax Credits Act 2002,
any decision made in accordance with those provisions in respect of an appeal which, by virtue of section 63 of the Tax Credits Act 2002 (or of provisions of this Act applied by regulations made under that section), is to an appeal tribunal or lies to a Commissioner, shall be final.”.
For paragraph (1) of that Article substitute the following paragraph—
“(1)Subject to the provisions of—
(a)Articles 13 to 16 of this Order, and
(b)the Tax Credits Act 2002,
any decision made in accordance with those provisions in respect of an appeal which, by virtue of section 63 of the Tax Credits Act 2002 (or of provisions of this Order applied by regulations made under that section), is to an appeal tribunal or lies to a Commissioner, shall be final.”.
Omit subsection (2)(b) and (c) of that section and paragraph (2)(b) and (c) of that Article.