The Tax Credits (Appeals) Regulations (Northern Ireland) (Amendment) Order 2015

• Citation: S.I. 2015/452
• Sections: 6

Section 1 Citation and commencement

This Order may be cited as the Tax Credits (Appeals) Regulations (Northern Ireland) (Amendment) Order 2015 and shall come into force on the day after the day on which it is made.

Section 2 Amendments to the Tax Credits (Appeals) Regulations (Northern Ireland) 2002

The Tax Credits (Appeals) Regulations (Northern Ireland) 2002 are amended as follows.

Section 3 Amendments to the Tax Credits (Appeals) Regulations (Northern Ireland) 2002

In regulation 1(3) (interpretation) after the definition of “an application for a direction”, insert—

“appropriate office” means any office specified in writing by the Department for Social Development in Northern Ireland for the purpose of making an application in accordance with Regulation 6;

Section 4 Amendments to the Tax Credits (Appeals) Regulations (Northern Ireland) 2002

In regulation 5(8)(b) (late appeals) after “Commissioner” insert “, the Upper Tribunal”.

Section 5 Amendments to the Tax Credits (Appeals) Regulations (Northern Ireland) 2002

In regulation 6 (making of an application for an extension of time) for “Board” substitute “appropriate office”.

Section 6 Amendments to the Tax Credits (Appeals) Regulations (Northern Ireland) 2002

In regulation 22(8)(b) (late applications for a statement of reasons for tribunal decision) after “Commissioner” insert “, the Upper Tribunal”.