SCHEDULE 1U.K.Consequential Amendments and Supplemental Provisions – Primary Legislation

Tax Credits Act 2002U.K.

314.—(1) Section 39 (exercise of right of appeal) is amended as follows.

(2) Omit subsections (3), (4) and (5).

(3) In subsection (6) for “(appeals to Commissioners)” substitute “(appeals and other proceedings)”.

(4) Omit subsection (7).