Regulation 7 Application of section 14 of the 1998 Act and Article 15 of the 1998 Order

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

reg 7 rev in pt by Tax Credits (Appeals) 2004 reg 2
reg. 7(1) words omitted by Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) 2008 Sch. 1 para. 197(a)
reg. 7(2) words omitted by Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) 2008 Sch. 1 para. 197(b)

(1)

Section 14(11) and (12) of, and Schedule 4 to, the 1998 Act and Article 15(11) to (13) of the 1998 Order (appeals and procedure before Commissioner) shall apply to a decision of an appeal tribunal on a tax credit appeal (including 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)

So far as concerns decisions on tax credit appeals under Schedule 2 to the Tax Credits Act 2002, in subsection (11) of that section and paragraph (11) of that Article omit the words “and applications made for leave to appeal”.

(3)

In Schedule 4 to the 1998 Act for the words “Secretary of State”, wherever they occur, substitute “Board”.