The Tax Credits (Appeals) Regulations (Northern Ireland) 2002
These Regulations are made in consequence of the application and modification of Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 (“the Order”) by the Tax Credits (Appeals) Regulations 2002 which are made under section 63(8) of the Tax Credits Act 2002 (c. 21) (“the Act”). The effect of those modifications is that appeals against the decisions set out in section 38 of the Act, directions to close down an enquiry made under section 19(10) of the Act and penalty proceedings brought under paragraph 3 of Schedule 2 to the Act (“penalty proceedings”) will be considered by appeal tribunals constituted under Article 8 of the Order until a day is appointed under section 63(1) of the Act.