{
  "url": "https://openlegislation.uk/tax-credits-decisions-and-appeals-amendment-regulations-1999/regulation-5",
  "json_url": "https://openlegislation.uk/tax-credits-decisions-and-appeals-amendment-regulations-1999/regulation-5.json",
  "legislation": "uksi/1999/2570",
  "legislation_title": "The Tax Credits (Decisions and Appeals) (Amendment) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/tax-credits-decisions-and-appeals-amendment-regulations-1999",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 2—\n(a) in paragraph (a)—\n(i) after the words “Secretary of State”, where those words first occur, there shall be inserted the words “or to an officer of the Board”;\n(ii) after the words “Secretary of State”, where those words secondly occur, there shall be inserted the words “or by an officer of the Board”;\n(b) in paragraph (b)—\n(ii) for the words “or to an officer”, there shall be substituted the words “or an officer”.\n(iii) after the words “Secretary of State”, where those words secondly occur, there shall be inserted the words “or an officer of the Board”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "modified",
      "affecting": "uksi/2000/127",
      "affecting_title": "The Tax Credits (Decisions and Appeals) (Amendment) Regulations 2000"
    },
    {
      "type": "modified",
      "affecting": "uksi/2000/127",
      "affecting_title": "The Tax Credits (Decisions and Appeals) (Amendment) Regulations 2000"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/2570/regulation/5",
    "retrieved_at": "2026-10-29T09:54:48.673346+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."
}