The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008

Tax Credits (Appeals) Regulations 2002

196.  In regulation 6 (application of section 14 of the 1998 Act and article 15 of the 1998 Order)—

(a) in paragraph (1)—

(i) for “14(1) to (10)” substitute “14(2) to (6)”; and

(ii) after “appeal tribunal” insert “or the First-tier Tribunal”; and

(b) omit paragraph (2)(a).