{
  "url": "https://openlegislation.uk/tribunals-courts-and-enforcement-act-2007-transitional-and-consequential-provisions-order-2008/schedule-1/paragraph-139",
  "json_url": "https://openlegislation.uk/tribunals-courts-and-enforcement-act-2007-transitional-and-consequential-provisions-order-2008/schedule-1/paragraph-139.json",
  "legislation": "uksi/2008/2683",
  "legislation_title": "The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008",
  "legislation_url": "https://openlegislation.uk/tribunals-courts-and-enforcement-act-2007-transitional-and-consequential-provisions-order-2008",
  "path": "schedule/1/paragraph/139",
  "kind": "paragraph",
  "number": "139",
  "heading": "Tax Credits (Payments on Account, Overpayments and Recovery) (Amendment) Regulations 1999",
  "text": "In regulation 3(a) of the Tax Credits (Payments on Account, Overpayments and Recovery) (Amendment) Regulations 1999(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;”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 1 para. 139 in force at 3.11.2008, see art. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1999/2571."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/2683/schedule/1/paragraph/139",
    "retrieved_at": "2026-10-29T03:23:31.503247+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."
}