
1 

(1) These Regulations may be cited as the Child Trust Funds (Appeals) Regulations 2005 and shall come into force on the day after they are made.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) In these Regulations, unless the context otherwise requires—
 “the Act” means the Social Security Act 1998;
 “the 2004 Act” means the Child Trust Funds Act 2004;
 “appeal” means an appeal under section 22 of the 2004 Act to  the First-tier Tribunal;
 “the Board” means the Commissioners of Inland Revenue;
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 “notification period” has the meaning given in regulation 3;
 “party to the proceedings” means the Board and any person who brings an appeal;
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(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 
Where by any provision of these Regulations—
(a) any notice or other document is required to be given or sent to ...the Board, that notice or document shall be treated as having been so given or sent on the day that it is received by ... the Board, and
(b) any notice or other document is required to be given or sent to any person other than ...the Board, that notice or document shall, if sent to that person’s last known address, be treated as having been given or sent on the day that it was posted.
3 
Where a dispute arises as to whether notice of an appeal was given to the Board within the period of thirty days specified in section 23(1) of the 2004 Act (“the notification period”) the dispute shall be referred to, and be determined by,  the First-tier Tribunal.
4 

(1) Where the conditions specified in paragraphs  (4) to (8) are satisfied, the Board may treat an appeal as made in time where an appeal is  brought within a period of one year after the expiration of the notification period.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) The Board must not treat the appeal as made in time unless the Board is satisfied that it is in the interests of justice.
(5) For the purposes of paragraph (4) it is not in the interests of justice to  treat the appeal as made in time unless the Board are satisfied that—
(a) the special circumstances specified in paragraph (6) are relevant ...; or
(b) some other special circumstances exist which are wholly exceptional and relevant ...,
and as a result of those special circumstances, it was not practicable for the appeal to be brought within the notification period.
(6) For the purposes of paragraph (5)(a), the special circumstances are that—
(a) the  appellant  or a partner or dependant of the  appellant  has died or suffered serious illness;
(b) the  appellant  is not resident in the United Kingdom; or
(c) normal postal services were disrupted.
(7) In determining whether it is in the interests of justice to  treat the appeal as made in time, regard shall be had to the principle that the greater the amount of time that has elapsed between the expiration of the notification period and the  submission of the notice of appeal, the more compelling should be the special circumstances.
(8) In determining whether it is in the interests of justice to  treat the appeal as made in time, no account shall be taken of the following—
(a) that the  appellant  or any person acting for him was unaware of or misunderstood the law applicable to his case (including ignorance or misunderstanding of the notification period); or
(b) that  the Upper Tribunal  or a court has taken a different view of the law from that previously understood and applied.
(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(11) As soon as practicable after the decision is made a copy of the decision shall be sent or given to every party to the proceedings.
5 
In any proceedings relating to an appeal under section 22(2), (4), (5) or (6) of the 2004 Act, on the death of a party to the proceedings (other than the Board) the personal representative of the person who has died may represent him at any hearing.
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Signed by authority of the Secretary of State for Work and Pensions.
P.Hollis
Parliamentary Under-Secretary of State,
Department for Work and Pensions
24th March 2005