Tax Credits (Appeals) Regulations 2002
This section has no associated Explanatory Memorandum
200. 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,”; and
(ii)for “an appeal tribunal or lies to a Commissioner” substitute “the First-tier Tribunal or lies to the Upper Tribunal”.