Paragraph 10 I1
In section 38 (appeals)—
(a)
in subsection (1)(b) before “tax year” insert “part”;
(b)
for subsection (2) substitute—
“(2)“The relevant section 18 decision” means the decision under subsection (1) of section 18 in relation to the person or persons and the tax credit for the part tax year.”.
Annotations
Commencement
- I1
Sch. para. 10 coming into operation in accordance with reg. 1
Notes on Schedule 1
Textual amendments
- F1
Sch. renumbered as Sch. 1 (24.7.2019) by The Universal Credit (Managed Migration and Miscellaneous Amendments) Regulations (Northern Ireland) 2019 (S.R. 2019/152), regs. 1(2), 2(9)