{
  "url": "https://openlegislation.uk/tax-credits-appeals-regulations-2002/regulation-7",
  "json_url": "https://openlegislation.uk/tax-credits-appeals-regulations-2002/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Application of section 14 of the 1998 Act and Article 15 of the 1998 Order",
  "text": "(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).\n(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”.\n(3) In Schedule 4 to the 1998 Act for the words “Secretary of State”, wherever they occur, substitute “Board”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "rev in pt",
      "affecting": "uksi/2004/372",
      "affecting_title": "The Tax Credits (Appeals) (Amendment) Regulations 2004"
    },
    {
      "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/7",
    "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."
}