# The Tax Credits (Settlement of Appeals) Regulations 2014, Regulation 2: Interpretation


In these Regulations—
“tax credits appeal” means an appeal which, by virtue of section 63 of the Tax Credits Act 2002 (tax credits appeals etc: temporary modifications), is to the First-tier Tribunal.

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Source: https://www.legislation.gov.uk/uksi/2014/1933/regulation/2 (the official version)
Page: https://openlegislation.uk/tax-credits-settlement-of-appeals-regulations-2014/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.