{
  "url": "https://openlegislation.uk/tax-credits-appeals-regulations-northern-ireland-2002/regulation-4",
  "json_url": "https://openlegislation.uk/tax-credits-appeals-regulations-northern-ireland-2002/regulation-4.json",
  "legislation": "nisr/2002/403",
  "legislation_title": "The Tax Credits (Appeals) Regulations (Northern Ireland) 2002",
  "legislation_url": "https://openlegislation.uk/tax-credits-appeals-regulations-northern-ireland-2002",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Time within which an appeal is to be brought",
  "text": "(1) Where a dispute arises as to whether an appeal was brought within the time limit specified in section 39(1) of the Act, the dispute shall be referred to, and be determined by, a legally qualified panel member.\n(2) The time limit specified in section 39(1) of the Act may be extended in accordance with regulation 5.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 4 in operation at 1.1.2003, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2002/403/regulation/4",
    "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."
}