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In force since 2014-08-12, as the publisher states.
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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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4 provisions
Title and introductory text
2014 No. 1933
Tax Credits
The Tax Credits (Settlement of Appeals) Regulations 2014
Made
21st July 2014
Laid before Parliament
22nd July 2014
Coming into force
12th August 2014
The Commissioners for Her Majesty’s Revenue and Customs in exercise of the powers conferred by sections 63(8) and 65(2) and (6) of the Tax Credits Act 2002 and with the consent of the Lord Chancellor, the Department of Justice in Northern Ireland and the Scottish Ministers, make the following Regulations.
Propose a change1 Citation, commencement and extent
(1) These Regulations may be cited as the Tax Credits (Settlement of Appeals) Regulations 2014 and come into force on 12th August 2014
(2) These Regulations extend to England and Wales and Scotland only.
Propose a change2 Interpretation
In these Regulations—
“tax credits appeal” means an appeal which, by virtue of section 63 of the Tax Credits Act 2002 (tax credits appeals etc: temporary modifications), is to the First-tier Tribunal.
Propose a change3 Application of section 54 of the Taxes Management Act 1970
(1) Section 54 of the Taxes Management Act 1970 (settling of appeals by agreement) shall apply to a tax credits appeal, with the modifications prescribed by paragraphs (2) to (7).
(2) In subsection (1) for “tribunal” (in both places) substitute “First-tier Tribunal”.
(3) In subsections (1) and (4) for “assessment” (in each place) substitute “determination”.
(4) In subsections (1), (2) and (4)(a) for “the inspector or other proper officer of the Crown” substitute “an officer of Revenue and Customs”.
(5) For subsection (3) substitute—
(3) Where an agreement is not in writing—
(a) the preceding provisions of this section shall not apply unless the Board give notice, in such form and manner as they consider appropriate, to the appellant of the terms agreed between the officer of Revenue and Customs and the appellant; and
(b) the references in those preceding provisions to the time when the agreement was come to shall be construed as references to the date of that notice.
.
(6) In subsection (4)(b) for “the inspector or other proper officer” substitute “an officer of Revenue and Customs”.
(7) In subsection (4), in the words after paragraph (b), for “the inspector or other proper officer” substitute “an officer of Revenue and Customs”.
Propose a change