{
  "url": "https://openlegislation.uk/tax-credits-employer-penalty-appeals-regulations-2003/regulation-3",
  "json_url": "https://openlegislation.uk/tax-credits-employer-penalty-appeals-regulations-2003/regulation-3.json",
  "legislation": "uksi/2003/1382",
  "legislation_title": "The Tax Credits (Employer Penalty Appeals) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/tax-credits-employer-penalty-appeals-regulations-2003",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Part 5 of the Taxes Management Act",
  "text": "Part 5 of the Act (appeals to Commissioners) applies to an appeal under section 38 of the Tax Credits Act 2002 against an employer penalty subject to the modifications set out in these Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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."
    }
  ],
  "outstanding_effects": [
    {
      "type": "word substituted",
      "affecting": "uksi/2009/56",
      "affecting_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/1382/regulation/3",
    "retrieved_at": "2026-10-29T06:23:35.567665+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."
}