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Regulation 3 Part 5 of the Taxes Management Act

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Part 5 of the Act (appeals to Commissioners) applies to an appeal under section 38 of the Tax Credits Act 2002f1 against an employer penalty subject to the modifications set out in these Regulations.

Annotations

Footnotes

f1

Section 63 of the Tax Credits Act 2002 (c. 21) provides that until such day as the Treasury by order appoints, except in the case of an appeal against an employer penalty, an appeal under section 38 of that Act is to an appeal tribunal (as defined in section 63(10) of that Act) rather than to the General Commissioners or Special Commissioners.