SCHEDULE 1Consequential amendments

Tax Credits (Appeals) Regulations 2002200

In regulation 10 (application of section 17 of the 1998 Act or article 17 of the 1998 Order)—

a

in paragraph (1) after “appeal tribunal” insert “the First-tier Tribunal, the Upper Tribunal”; and

b

in paragraph (2), in the substituted subsection (1)—

i

after sub-paragraph (b) insert—

c

any provision made by or under Chapter 2 of Part 1 of the Tribunals, Courts and Enforcement Act 2007,

ii

for “an appeal tribunal or lies to a Commissioner” substitute “the First-tier Tribunal or lies to the Upper Tribunal”.