Paragraph 125 I1

In regulation 38A (appeals raising issues for decision by officers of Inland Revenue)^f1—

(a)

in paragraph (1)—

(i)

for “an appeal tribunal and it appears to the appeal tribunal, or legally qualified panel member” substitute “the First-tier Tribunal and it appears to the First-tier Tribunal,”; and

(ii)

omit “or legally qualified panel member, as the case may be,”; and

(b)

in paragraph (3)(b) for “appeal tribunal” substitute “First-tier Tribunal”.

Annotations

Commencement

I1: Sch. 1 para. 125 in force at 3.11.2008, see art. 1

Footnotes

f1: Regulation 38A was inserted by regulation 2(4) of the Social Security and Child Support (Decisions and Appeals) Amendment No 3 Regulations 1999 (S.I. 1999/1670) and amended by the Social Security and Child Support (Decisions and Appeals) (Miscellaneous Amendments) Regulations 2002 (S.I. 2002/1379).