{
  "url": "https://openlegislation.uk/tax-credits-appeals-regulations-2002/regulation-11",
  "json_url": "https://openlegislation.uk/tax-credits-appeals-regulations-2002/regulation-11.json",
  "legislation": "uksi/2002/2926",
  "legislation_title": "The Tax Credits (Appeals) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/tax-credits-appeals-regulations-2002",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Application of section 28 of the 1998 Act and Article 28 of the 1998 Order",
  "text": "(1) Section 28 of the 1998 Act and Article 28 of the 1998 Order (correction of errors and setting aside of decisions) shall apply to a decision by an appeal tribunal or a Social Security Commissioner on a tax credit appeal with the modifications prescribed by paragraphs (2) to (4).\n(2) For subsection (3) of that section substitute the following subsection—\n“(3) In this section “relevant enactment” means—\n(a) any of sections 12 to 17 above, and\n(b) any enactment contained or referred to in section 19(10), 38 or 39 of, or Schedule 2 to, the Tax Credits Act 2002.”.\n(3) For paragraph (3) of that Article substitute the following paragraph—\n“(3) In this Article “relevant statutory provision” means—\n(a) any of Articles 13 to 17 above, and\n(b) any statutory provision contained or referred to in section 19(10), 38 or 39 of, or Schedule 2 to, the Tax Credits Act 2002.”.\n(4) Omit subsection (1A) of that section and paragraph (1A) of that Article.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Subsection (1A) of section 28 was inserted by paragraph 34 of Schedule 7 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999. Paragraph (1A) of Article 28 was inserted by paragraph 28 of Schedule 6 to S.I. 1999/671."
    }
  ],
  "outstanding_effects": [
    {
      "type": "words omitted",
      "affecting": "uksi/2008/2683",
      "affecting_title": "The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/2008/2683",
      "affecting_title": "The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008"
    },
    {
      "type": "omitted",
      "affecting": "uksi/2008/2683",
      "affecting_title": "The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/2008/2683",
      "affecting_title": "The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2926/regulation/11",
    "retrieved_at": "2026-10-29T06:39:16.577502+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."
}