{
  "url": "https://openlegislation.uk/tax-credits-settlement-of-appeals-regulations-2014",
  "json_url": "https://openlegislation.uk/tax-credits-settlement-of-appeals-regulations-2014.json",
  "id": "uksi/2014/1933",
  "title": "The Tax Credits (Settlement of Appeals) Regulations 2014",
  "short_title": "Tax Credits (Settlement of Appeals) 2014",
  "long_title": "These Regulations make provision that corresponds in substance to those contained in regulation 3 (application of section 54 of the Taxes Management Act 1970) of the Tax Credits (Appeals) Regulations 2002 (S.I. 2002/2926) which lapsed in respect of Great Britain as a result of amendments to section 63(8) of the Tax Credits Act 2002, under which the provisions in S.I. 2002/2926 were made, by the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56) when the tribunal functions were transferred to the new tribunal system. The amendment to section 63(8) was subsequently corrected by the Revenue and Customs Appeals Order 2012 (S.I. 2012/533).",
  "citation": "S.I. 2014/1933",
  "type": "uksi",
  "year": "2014",
  "number": "1933",
  "version": "current",
  "date": "2014-07-21",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/tax-credits-settlement-of-appeals-regulations-2014/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and extent",
      "url": "https://openlegislation.uk/tax-credits-settlement-of-appeals-regulations-2014/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/tax-credits-settlement-of-appeals-regulations-2014/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Application of section 54 of the Taxes Management Act 1970",
      "url": "https://openlegislation.uk/tax-credits-settlement-of-appeals-regulations-2014/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/tax-credits-settlement-of-appeals-regulations-2014/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/tax-credits-settlement-of-appeals-regulations-2014/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2014-07-22",
      "size": 37539,
      "url": "https://openlegislation.uk/tax-credits-settlement-of-appeals-regulations-2014/pdf/uksi_20141933_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2014/1933/pdfs/uksi_20141933_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2014-07-22",
      "size": 27367,
      "url": "https://openlegislation.uk/tax-credits-settlement-of-appeals-regulations-2014/pdf/uksiem_20141933_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2014/1933/pdfs/uksiem_20141933_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2002/21",
      "title": "Tax Credits Act 2002",
      "url": "https://openlegislation.uk/tax-credits-act-2002",
      "provisions": [
        "section/63",
        "section/65"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/tax-credits-settlement-of-appeals-regulations-2014/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/tax-credits-settlement-of-appeals-regulations-2014/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/tax-credits-settlement-of-appeals-regulations-2014/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/1933",
    "retrieved_at": "2026-10-29T00:08:53.034747+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."
}