63 Tax credits appeals etc: temporary modifications

63  Tax credits appeals etc: temporary modifications

(1)     Until such day as the Treasury may by order appoint, Part 1 of this Act has effect subject to the modifications specified in this section; and an order under this subsection may include any transitional provisions or savings which appear appropriate.

[(2)     Except in the case of an appeal against an employer penalty, an appeal under section 38 is to—

(a)     in Great Britain, the First-tier Tribunal; or

(b)     in Northern Ireland, the appeal tribunal;

and in either case section 39(6) shall not apply.]

[(3)     The function of giving a direction under section 19(10) is a function of—

(a)     in Great Britain, the First-tier Tribunal; or

(b)     in Northern Ireland, the appeal tribunal;

and in either case the relevant provisions of Part 5 of the Taxes

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