Paragraph 139 Tax Credits (Payments on Account, Overpayments and Recovery) (Amendment) Regulations 1999I1

In regulation 3(a) of the Tax Credits (Payments on Account, Overpayments and Recovery) (Amendment) Regulations 1999^f1(amendments to the principal regulations) in the definition of “adjudicating authority” for the words “an appeal tribunal” to the end substitute “the First-tier Tribunal or the Upper Tribunal;”.