The Tax Credits (Appeals) Regulations (Northern Ireland) (Amendment) Order, SR 2015/452, came into force on 3 March 2015, define ‘appropriate office’ for the purposes of lodging tax credit appeals in Northern Ireland, and to include the Upper Tribunal among those courts whose decisions panel members may disregard in deciding whether or not to grant an extension of time for a late appeal.
The Tax Credits (Appeals) Regulations (Northern Ireland) (Amendment) Order, SR 2015/452, came into force on 3 March 2015, define ‘appropriate office’ for the purposes of lodging tax credit appeals in Northern Ireland, and to include the Upper Tribunal among those courts whose decisions panel members may disregard in deciding whether or not to grant an extension of time for a late appeal.
