{
  "url": "https://openlegislation.uk/tax-credits-settlement-of-appeals-regulations-2014/note",
  "json_url": "https://openlegislation.uk/tax-credits-settlement-of-appeals-regulations-2014/note.json",
  "legislation": "uksi/2014/1933",
  "legislation_title": "The Tax Credits (Settlement of Appeals) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/tax-credits-settlement-of-appeals-regulations-2014",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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).\nRegulation 3 applies section 54 of the Taxes Management Act 1970 to tax credit appeals with modifications.\nAn Impact Assessment has not been prepared in respect of these Regulations. An Impact Assessment covering the changes made by S.I. 2009/56 was published with that Order. A copy is annexed to the Explanatory Memorandum to that Order, which is available alongside the instrument on the legislation.gov.uk website.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/1933/note",
    "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."
}