The Tax Credits (Employer Penalty Appeals) Regulations 2003
These Regulations make modifications to Part 5 of the Taxes Management Act 1970 (c. 9) in respect of appeals against employer penalties as defined in section 65(11) of the Tax Credits Act 2002 (c. 21) (“the Act”). Section 39(6) of the Act provides that Part 5 of the Taxes Management Act 1970 (appeals to Commissioners) applies in relation to appeals under section 38 subject to such modifications as are prescribed.