# The Tax Credits (Employer Penalty Appeals) Regulations 2003, Regulation 7: Part 5 of the Taxes Management Act


In section 48 of the Act—
(a) in subsection (1) for the definition of appeal substitute—
““appeal” means an appeal against an employer penalty (as defined in section 63(11) of the Tax Credits Act 2002) to the General Commissioners or to the Special Commissioners;”; and
(b) omit subsection (2).

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Source: https://www.legislation.gov.uk/uksi/2003/1382/regulation/7 (the official version)
Page: https://openlegislation.uk/tax-credits-employer-penalty-appeals-regulations-2003/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.