{
  "url": "https://openlegislation.uk/tax-credits-employer-penalty-appeals-regulations-2003/regulation-6",
  "json_url": "https://openlegislation.uk/tax-credits-employer-penalty-appeals-regulations-2003/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Part 5 of the Taxes Management Act",
  "text": "In section 46A of the Act (regulations about jurisdiction)—\n(a) in subsection (1) for the words “or other proceedings under the Taxes Acts”, in each place where they occur, substitute “against an employer penalty (as defined in section 63(11) of the Tax Credits Act 2002)”; and\n(b) omit subsection (1A).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "omitted",
      "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/6",
    "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."
}