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(2) (“regulation 5(b)”) and regulation 2(b) of the Social Security and Child Support (Decisions and Appeals) Regulations 1999(3) (“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.

THE SCHEDULEProvisions conferring powers exercised in making these Regulations

Explanatory Note

(This note is not part of the Regulations)

These Regulations correct an error in the Tax Credits (Decisions and Appeals) (Amendment) Regulations 1999 (S.I. 1999/2570). The latter Regulations made amendments, for the purposes of working families' tax credit and disabled person’s tax credit (“tax credits”) only, to the Social Security and Child Support (Decisions and Appeals) Regulations 1999 (S.I. 1999/991).

The completed copy of S.I. 1999/2570 omitted regulation 5(b)(i), which amended regulation 2(b) of S.I. 1999/991, for tax credits purposes. These Regulations correct the omission, with effect from the coming into force of these Regulations.