
1 

(1) These Regulations may be cited as the Tax Credits (Decisions and Appeals) (Amendment) Regulations 2000 and shall come into force on 14th February 2000.
(2) These Regulations have effect—
(a) with respect only to working families' tax credit and disabled person’s tax credit, and
(b) with respect to award periods of working families' tax credit or disabled person’s tax credit commencing on or after 5th October 1999.
2 
Regulation 5(b) of the Tax Credits (Decisions and Appeals) (Amendment) Regulations 1999 (“regulation 5(b)”) and regulation 2(b) of the Social Security and Child Support (Decisions and Appeals) Regulations 1999 (“regulation 2(b)”) shall have effect as if—
(a) in regulation 5(b) before sub-paragraph (ii) there were inserted the following sub-paragraph—“
(i) after the words “Secretary of State”, where those words first occur, there shall be inserted the words “or of an officer of the Board”;”; and
(b) regulation 2(b) were amended accordingly.
Nick Montagu
Tim Flesher
Two of the Commissioners of Inland Revenue
21st January 2000
THE SCHEDULE

Social Security Administration Act 1992 Section 5(1)(hh).
Social Security Act 1998 Section 9(1), (4) and (6)Section 10(3) and (6)Section 11(1)Section 12(3), (6) and (7)Section 14(10)(a) and (11)Section 16(1) and Schedule 5Sections 20 to 24Section 25(3)(b) and (5)(c)Section 26(6)(c)Section 79(4) to (6)Section 84Schedule 3 paragraph 9.
Tax Credits Act 1999 Section 2(1)(c)Section 19(1)Schedule 1 paragraph 3(a)Schedule 2 paragraphs 7(b) and 8(a).