The Tax Credits (Appeals) Regulations (Northern Ireland) (Amendment) Order 2015

Contents

1Citation and commencement#

This Order may be cited as the Tax Credits (Appeals) Regulations (Northern Ireland) (Amendment) Order 2015 and shall come into force on the day after the day on which it is made.

2Amendments to the Tax Credits (Appeals) Regulations (Northern Ireland) 2002#

The Tax Credits (Appeals) Regulations (Northern Ireland) 2002 are amended as follows.

3Amendments to the Tax Credits (Appeals) Regulations (Northern Ireland) 2002#

In regulation 1(3) (interpretation) after the definition of “an application for a direction”, insert—“• “appropriate office” means any office specified in writing by the Department for Social Development in Northern Ireland for the purpose of making an application in accordance with Regulation 6;”

4Amendments to the Tax Credits (Appeals) Regulations (Northern Ireland) 2002#

In regulation 5(8)(b) (late appeals) after “Commissioner” insert “, the Upper Tribunal”.

5Amendments to the Tax Credits (Appeals) Regulations (Northern Ireland) 2002#

In regulation 6 (making of an application for an extension of time) for “Board” substitute “appropriate office”.

6Amendments to the Tax Credits (Appeals) Regulations (Northern Ireland) 2002#

In regulation 22(8)(b) (late applications for a statement of reasons for tribunal decision) after “Commissioner” insert “, the Upper Tribunal”.

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