# The Tax Credits (Appeals) Regulations 2002, Regulation 6: Application of section 14 of the 1998 Act and Article 15 of the 1998 Order


(1) Section 14(1) to (10) of the 1998 Act and Article 15(1) to (10) of the 1998 Order (appeal from tribunal to Commissioner) shall apply to a decision of an appeal tribunal on a tax credit appeal (other than a decision on a tax credit appeal under Schedule 2 to the Tax Credits Act 2002) with the modifications prescribed by paragraphs (2) and (3).
(2) In that section—
(a) in subsection (1) omit the words “under section 12 or 13 above”;
(b) in subsection (3)(a) for “Secretary of State” substitute “Board”;
(c) omit subsections (3)(d), (4) and (5)(c).
(3) In that Article—
(a) in paragraph (1) omit the words “under Article 13 or 14”;
(b) in paragraph (3)(a) for “Department” substitute “Board”;
(c) omit paragraphs (3)(d), (4) and (5)(c).

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Source: https://www.legislation.gov.uk/uksi/2002/2926/regulation/6 (the official version)
Page: https://openlegislation.uk/tax-credits-appeals-regulations-2002/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.