
1 

(1) These Regulations may be cited as the Social Security Commissioners (Procedure) (Amendment) Regulations 2000 and shall come into force on 10th November 2000.
(2) The principal Regulations as amended by these Regulations shall apply to all proceedings in relation to tax credits before the Commissioners on or after 10th November 2000.
2.  
In these Regulations—
 “the principal Regulations” means the Social Security Commissioners (Procedure) Regulations 1999 and a reference to a regulation by number alone means the regulation so numbered in the principal Regulations;
 “tax credits” means working families' tax credit or disabled person’s tax credit, construing those terms in accordance with section 1(1) of the Tax Credits Act 1999.
3 
In regulation 4—
(a) after the definition of “authorised officer” there shall be inserted the following definition—“
 “the Board” means the Commissioners of Inland Revenue;”;
(b) the word “and” immediately after the definition of “respondent” shall be omitted;
(c) for “accordingly.” in the definition of “summons” there shall be substituted “accordingly;”; and
(d) immediately after the definition of “summons” there shall be added the following definition—“
 “tax credits” means working families' tax credit and disabled person’s tax credit, construing those terms in accordance with section 1(1) of the Tax Credits Act 1999.”.
4 
In regulation 10(3) for the words “by the Secretary of State he” there shall be substituted the words “by the Secretary of State or the Board, he or they”.
5.  
In regulation 14—
(a) the following shall be substituted for paragraph (2)—“
(2) Where a forfeiture rule question arises,
(a) the Board, in cases concerning tax credits, or
(b) the Secretary of State, in any other case,
shall refer it to a Commissioner to determine, and shall notify the person in relation to whom the question arises that such a reference has been made.”; and
(b) in sub-paragraph (3)(c) after the words “the Secretary of State” there shall be inserted the words “or the Board, as appropriate”.
6 
In regulation 21—
(a) after the words “from the Secretary of State” there shall be inserted the words “or the Board”; and
(b) after the words “by or on behalf of the Secretary of State” there shall be inserted the words “or by or on behalf of the Board”.
7 
In regulation 24(6)(c) after the words “the Secretary of State” there shall be added the words “or, in proceedings concerning tax credits, the Board”.
8 
In regulation 29 after the words “to the Secretary of State” there shall be inserted the words “or the Board, as appropriate,”.
9 
The following shall be substituted for regulation 33(4)—“
(4) A person in respect of whom a forfeiture rule question arises and
(a) the Board, in cases concerning tax credits, or
(b) the Secretary of State, in any other case,
shall be authorised to apply for leave to appeal from a Commissioner’s decision on a forfeiture rule question.”
Signed by authority of the Lord Chancellor
Jane Kennedy,
Parliamentary Secretary Lord Chancellors
Department
17th October 2000