# The Tax Credits (Appeals) Regulations (Northern Ireland) 2002, Regulation 4: Time within which an appeal is to be brought

Extent: N.I.

(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.
(2) The time limit specified in section 39(1) of the Act may be extended in accordance with regulation 5.

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Source: https://www.legislation.gov.uk/nisr/2002/403/regulation/4 (the official version)
Page: https://openlegislation.uk/tax-credits-appeals-regulations-northern-ireland-2002/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.