{
  "url": "https://openlegislation.uk/tax-credits-appeals-regulations-2002/regulation-2",
  "json_url": "https://openlegislation.uk/tax-credits-appeals-regulations-2002/regulation-2.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/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“appeal tribunal” means an appeal tribunal constituted—\n(a) in Great Britain, under Chapter 1 of Part 1 of the Social Security Act 1998 (social security appeals: Great Britain), or\n(b) in Northern Ireland, under Chapter 1 of Part 2 of the Social Security (Northern Ireland) Order 1998() (social security appeals: Northern Ireland);\n“tax credit appeal” means an appeal which, by virtue of section 63 of the Tax Credits Act 2002 or of provisions applied by these Regulations, is to an appeal tribunal or lies to a Social Security Commissioner;\n“Social Security Commissioner” means—\n(a) in Great Britain, the Chief Social Security Commissioner or any other Social Security Commissioner appointed under the Social Security Act 1998 or a tribunal of three or more Commissioners constituted under section 16(7) of that Act, and\n(b) in Northern Ireland, the Chief Social Security Commissioner or any other Social Security Commissioner appointed under the Social Security Administration (Northern Ireland) Act 1992 or a tribunal of two or more Commissioners constituted under Article 16(7) of the Social Security (Northern Ireland) Order 1998;\n“the 1998 Act” means the Social Security Act 1998;\n“the 1998 Order” means the Social Security (Northern Ireland) Order 1998.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1998 c. 14."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1998/1506 (N.I.10)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1992 c. 8."
    }
  ],
  "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"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2926/regulation/2",
    "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."
}