# The Tax Credits (Employer Penalty Appeals) Regulations 2003, Regulation 3: Part 5 of the Taxes Management Act


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.

---
Source: https://www.legislation.gov.uk/uksi/2003/1382/regulation/3 (the official version)
Page: https://openlegislation.uk/tax-credits-employer-penalty-appeals-regulations-2003/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.