{
  "url": "https://openlegislation.uk/tax-credits-appeals-regulations-northern-ireland-2002",
  "json_url": "https://openlegislation.uk/tax-credits-appeals-regulations-northern-ireland-2002.json",
  "id": "nisr/2002/403",
  "title": "The Tax Credits (Appeals) Regulations (Northern Ireland) 2002",
  "short_title": "Tax Credits (Appeals) 2002",
  "long_title": "These Regulations are made in consequence of the application and modification of Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 (“the Order”) by the Tax Credits (Appeals) Regulations 2002 which are made under section 63(8) of the Tax Credits Act 2002 (c. 21) (“the Act”). The effect of those modifications is that appeals against the decisions set out in section 38 of the Act, directions to close down an enquiry made under section 19(10) of the Act and penalty proceedings brought under paragraph 3 of Schedule 2 to the Act (“penalty proceedings”) will be considered by appeal tribunals constituted under Article 8 of the Order until a day is appointed under section 63(1) of the Act.",
  "citation": "S.R. 2002/403",
  "type": "nisr",
  "year": "2002",
  "number": "403",
  "version": "current",
  "date": "2002-12-19",
  "revised": true,
  "valid_from": "2003-01-01",
  "extent": "N.I.",
  "unapplied_effects": 29,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/tax-credits-appeals-regulations-northern-ireland-2002/introduction",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "GENERAL",
      "url": null,
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement, duration and interpretation",
      "url": "https://openlegislation.uk/tax-credits-appeals-regulations-northern-ireland-2002/regulation-1",
      "extent": "N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Service of notices or documents",
      "url": "https://openlegislation.uk/tax-credits-appeals-regulations-northern-ireland-2002/regulation-2",
      "extent": "N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": "GENERAL APPEAL MATTERS",
      "url": null,
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Other persons with a right of appeal or a right to make an application for a direction",
      "url": "https://openlegislation.uk/tax-credits-appeals-regulations-northern-ireland-2002/regulation-3",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Time within which an appeal is to be brought",
      "url": "https://openlegislation.uk/tax-credits-appeals-regulations-northern-ireland-2002/regulation-4",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Late appeals",
      "url": "https://openlegislation.uk/tax-credits-appeals-regulations-northern-ireland-2002/regulation-5",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Making of an application for an extension of time",
      "url": "https://openlegislation.uk/tax-credits-appeals-regulations-northern-ireland-2002/regulation-6",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Making an application for a direction",
      "url": "https://openlegislation.uk/tax-credits-appeals-regulations-northern-ireland-2002/regulation-7",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Death of a party to an appeal or an application for a direction",
      "url": "https://openlegislation.uk/tax-credits-appeals-regulations-northern-ireland-2002/regulation-8",
      "extent": "N.I.",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "APPEAL TRIBUNALS FOR TAX CREDITS",
      "url": null,
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/III/crossheading/appeal-tribunals",
      "kind": "crossheading",
      "number": "CHAPTER I",
      "heading": "Appeal tribunals",
      "url": null,
      "extent": "N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Composition of appeal tribunals",
      "url": "https://openlegislation.uk/tax-credits-appeals-regulations-northern-ireland-2002/regulation-9",
      "extent": "N.I.",
      "status": null,
      "parent": "part/III/crossheading/appeal-tribunals"
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Assignment of clerks to appeal tribunals",
      "url": "https://openlegislation.uk/tax-credits-appeals-regulations-northern-ireland-2002/regulation-10",
      "extent": "N.I.",
      "status": null,
      "parent": "part/III/crossheading/appeal-tribunals"
    },
    {
      "path": "part/III/crossheading/procedure-in-connection-with-determination-of-appeals-applications-for-directions-and-penalty-proceedings",
      "kind": "crossheading",
      "number": "CHAPTER II",
      "heading": "Procedure in connection with determination of appeals, applications for directions and penalty proceedings",
      "url": null,
      "extent": "N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Consideration and determination of appeals, applications for a direction and penalty proceedings",
      "url": "https://openlegislation.uk/tax-credits-appeals-regulations-northern-ireland-2002/regulation-11",
      "extent": "N.I.",
      "status": null,
      "parent": "part/III/crossheading/procedure-in-connection-with-determination-of-appeals-applications-for-directions-and-penalty-proceedings"
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Directions concerning oral hearings",
      "url": "https://openlegislation.uk/tax-credits-appeals-regulations-northern-ireland-2002/regulation-12",
      "extent": "N.I.",
      "status": null,
      "parent": "part/III/crossheading/procedure-in-connection-with-determination-of-appeals-applications-for-directions-and-penalty-proceedings"
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Withdrawal of application for a direction or penalty proceedings",
      "url": "https://openlegislation.uk/tax-credits-appeals-regulations-northern-ireland-2002/regulation-13",
      "extent": "N.I.",
      "status": null,
      "parent": "part/III/crossheading/procedure-in-connection-with-determination-of-appeals-applications-for-directions-and-penalty-proceedings"
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Non-disclosure of medical advice or evidence",
      "url": "https://openlegislation.uk/tax-credits-appeals-regulations-northern-ireland-2002/regulation-14",
      "extent": "N.I.",
      "status": null,
      "parent": "part/III/crossheading/procedure-in-connection-with-determination-of-appeals-applications-for-directions-and-penalty-proceedings"
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Summoning of witnesses and administration of oaths",
      "url": "https://openlegislation.uk/tax-credits-appeals-regulations-northern-ireland-2002/regulation-15",
      "extent": "N.I.",
      "status": null,
      "parent": "part/III/crossheading/procedure-in-connection-with-determination-of-appeals-applications-for-directions-and-penalty-proceedings"
    },
    {
      "path": "part/III/crossheading/striking-out-appeals-and-applications-for-a-direction",
      "kind": "crossheading",
      "number": "CHAPTER III",
      "heading": "Striking out appeals and applications for a direction",
      "url": null,
      "extent": "N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Cases which may be struck out",
      "url": "https://openlegislation.uk/tax-credits-appeals-regulations-northern-ireland-2002/regulation-16",
      "extent": "N.I.",
      "status": null,
      "parent": "part/III/crossheading/striking-out-appeals-and-applications-for-a-direction"
    },
    {
      "path": "regulation/17",
      "kind": "regulation",
      "number": "17",
      "heading": "Reinstatement of struck out cases",
      "url": "https://openlegislation.uk/tax-credits-appeals-regulations-northern-ireland-2002/regulation-17",
      "extent": "N.I.",
      "status": null,
      "parent": "part/III/crossheading/striking-out-appeals-and-applications-for-a-direction"
    },
    {
      "path": "part/III/crossheading/oral-hearings",
      "kind": "crossheading",
      "number": "CHAPTER IV",
      "heading": "Oral hearings",
      "url": null,
      "extent": "N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "regulation/18",
      "kind": "regulation",
      "number": "18",
      "heading": "Procedure at oral hearings",
      "url": "https://openlegislation.uk/tax-credits-appeals-regulations-northern-ireland-2002/regulation-18",
      "extent": "N.I.",
      "status": null,
      "parent": "part/III/crossheading/oral-hearings"
    },
    {
      "path": "regulation/19",
      "kind": "regulation",
      "number": "19",
      "heading": "Manner of providing expert assistance",
      "url": "https://openlegislation.uk/tax-credits-appeals-regulations-northern-ireland-2002/regulation-19",
      "extent": "N.I.",
      "status": null,
      "parent": "part/III/crossheading/oral-hearings"
    },
    {
      "path": "regulation/20",
      "kind": "regulation",
      "number": "20",
      "heading": "Postponement and adjournment",
      "url": "https://openlegislation.uk/tax-credits-appeals-regulations-northern-ireland-2002/regulation-20",
      "extent": "N.I.",
      "status": null,
      "parent": "part/III/crossheading/oral-hearings"
    },
    {
      "path": "part/III/crossheading/decisions-of-appeal-tribunals-and-related-matters",
      "kind": "crossheading",
      "number": "CHAPTER V",
      "heading": "Decisions of appeal tribunals and related matters",
      "url": null,
      "extent": "N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "regulation/21",
      "kind": "regulation",
      "number": "21",
      "heading": "Decisions of appeal tribunals",
      "url": "https://openlegislation.uk/tax-credits-appeals-regulations-northern-ireland-2002/regulation-21",
      "extent": "N.I.",
      "status": null,
      "parent": "part/III/crossheading/decisions-of-appeal-tribunals-and-related-matters"
    },
    {
      "path": "regulation/22",
      "kind": "regulation",
      "number": "22",
      "heading": "Late applications for a statement of reasons for tribunal decision",
      "url": "https://openlegislation.uk/tax-credits-appeals-regulations-northern-ireland-2002/regulation-22",
      "extent": "N.I.",
      "status": null,
      "parent": "part/III/crossheading/decisions-of-appeal-tribunals-and-related-matters"
    },
    {
      "path": "regulation/23",
      "kind": "regulation",
      "number": "23",
      "heading": "Record of tribunal proceedings",
      "url": "https://openlegislation.uk/tax-credits-appeals-regulations-northern-ireland-2002/regulation-23",
      "extent": "N.I.",
      "status": null,
      "parent": "part/III/crossheading/decisions-of-appeal-tribunals-and-related-matters"
    },
    {
      "path": "regulation/24",
      "kind": "regulation",
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      "heading": "Correction of accidental errors",
      "url": "https://openlegislation.uk/tax-credits-appeals-regulations-northern-ireland-2002/regulation-24",
      "extent": "N.I.",
      "status": null,
      "parent": "part/III/crossheading/decisions-of-appeal-tribunals-and-related-matters"
    },
    {
      "path": "regulation/25",
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      "heading": "Setting aside decisions on certain grounds",
      "url": "https://openlegislation.uk/tax-credits-appeals-regulations-northern-ireland-2002/regulation-25",
      "extent": "N.I.",
      "status": null,
      "parent": "part/III/crossheading/decisions-of-appeal-tribunals-and-related-matters"
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    {
      "path": "regulation/26",
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      "heading": "Provisions common to regulations 24 and 25",
      "url": "https://openlegislation.uk/tax-credits-appeals-regulations-northern-ireland-2002/regulation-26",
      "extent": "N.I.",
      "status": null,
      "parent": "part/III/crossheading/decisions-of-appeal-tribunals-and-related-matters"
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    {
      "path": "regulation/27",
      "kind": "regulation",
      "number": "27",
      "heading": "Application for leave to appeal to a Commissioner from a decision of an appeal tribunal",
      "url": "https://openlegislation.uk/tax-credits-appeals-regulations-northern-ireland-2002/regulation-27",
      "extent": "N.I.",
      "status": null,
      "parent": "part/III/crossheading/decisions-of-appeal-tribunals-and-related-matters"
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/tax-credits-appeals-regulations-northern-ireland-2002/signature",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/tax-credits-appeals-regulations-northern-ireland-2002/note",
      "extent": "N.I.",
      "status": null,
      "parent": null
    }
  ],
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      "date": "2008-11-27",
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    {
      "type": "words omitted",
      "affected_provisions": "reg. 16(1)(b)",
      "affecting": "nisr/2004/516",
      "affecting_title": "The Social Security, Child Support and Tax Credits (Decisions and Appeals) (Amendment) Regulations (Northern Ireland) 2004",
      "affecting_provisions": "reg. 5(3)(b)"
    },
    {
      "type": "added",
      "affected_provisions": "reg. 16(1)(c) and word",
      "affecting": "nisr/2004/516",
      "affecting_title": "The Social Security, Child Support and Tax Credits (Decisions and Appeals) (Amendment) Regulations (Northern Ireland) 2004",
      "affecting_provisions": "reg. 5(3)(c)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 17(1)",
      "affecting": "nisr/2004/516",
      "affecting_title": "The Social Security, Child Support and Tax Credits (Decisions and Appeals) (Amendment) Regulations (Northern Ireland) 2004",
      "affecting_provisions": "reg. 5(4)"
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    {
      "type": "substituted",
      "affected_provisions": "reg. 12(1)-(4) and heading",
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      "affecting_title": "The Social Security, Child Support and Tax Credits (Decisions and Appeals) (Amendment) Regulations (Northern Ireland) 2004",
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    {
      "type": "word omitted",
      "affected_provisions": "reg. 16(1)(a)",
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      "affecting_title": "The Social Security, Child Support and Tax Credits (Decisions and Appeals) (Amendment) Regulations (Northern Ireland) 2004",
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    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 27(4)",
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      "affecting_title": "The Social Security, Child Support and Tax Credits (Miscellaneous Amendments) Regulations (Northern Ireland) 2005",
      "affecting_provisions": "reg. 9(10)(c)"
    },
    {
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      "affecting_title": "The Social Security, Child Support and Tax Credits (Miscellaneous Amendments) Regulations (Northern Ireland) 2005",
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    {
      "type": "substituted",
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      "affecting_title": "The Social Security, Child Support and Tax Credits (Miscellaneous Amendments) Regulations (Northern Ireland) 2005",
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    {
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      "type": "substituted for reg 27(1)(b)",
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      "affecting_title": "The Social Security, Child Support and Tax Credits (Miscellaneous Amendments) Regulations (Northern Ireland) 2005",
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    {
      "type": "words inserted",
      "affected_provisions": "reg. 1(3)",
      "affecting": "nisr/2005/536",
      "affecting_title": "The Civil Partnership (Pensions, Social Security and Child Support) (Consequential, etc. Provisions) Order (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 3 para. 29(2)(a)"
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    {
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      "affecting_title": "The Civil Partnership (Pensions, Social Security and Child Support) (Consequential, etc. Provisions) Order (Northern Ireland) 2005",
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    {
      "type": "words substituted",
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      "affecting_title": "The Civil Partnership (Pensions, Social Security and Child Support) (Consequential, etc. Provisions) Order (Northern Ireland) 2005",
      "affecting_provisions": "Sch. 3 para. 29(3)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 22(8)(b)",
      "affecting": "uksi/2015/452",
      "affecting_title": "The Tax Credits (Appeals) Regulations (Northern Ireland) (Amendment) Order 2015",
      "affecting_provisions": "reg. 6"
    },
    {
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      "affecting_provisions": "reg. 4"
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      "affecting_title": "The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019",
      "affecting_provisions": "reg. 98"
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  "changes_made_to_url": "https://openlegislation.uk/tax-credits-appeals-regulations-northern-ireland-2002/changes.json",
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/nisr/2002/403",
    "retrieved_at": "2026-10-29T02:05:31.158930+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."
}