The Child Trust Funds (Non-tax Appeals) Regulations 2005

JurisdictionUK Non-devolved
CitationSI 2005/191

2005 No. 191

CHILD TRUST FUNDS

The Child Trust Funds (Non-tax Appeals) Regulations 2005

Made 3rd February 2005

Laid before Parliament 4th February 2005

Coming into force 25th February 2005

The Treasury, in exercise of the powers conferred upon them by sections 23(1), 24(5) and 28(1) to (4) of the Child Trust Funds Act 20041, make the following Regulations:

S-1 Citation, commencement and duration

Citation, commencement and duration

1.—(1) These Regulations may be cited as the Child Trust Funds (Non-tax Appeals) Regulations 2005 and shall come into force on 25 February 2005.

(2) These Regulations shall cease to have effect on the day appointed by Order made under section 24(1) of the Child Trust Funds Act 2004 (temporary modifications).

S-2 Interpretation

Interpretation

2. In these Regulations—

“the Act” means the Child Trust Funds Act 2004;

“appeal tribunal” means an appeal tribunal constituted—

(a) in Great Britain, under Chapter 1 of Part 1 of the 1998 Act (social security appeals: Great Britain), or

(b) in Northern Ireland, under Chapter 1 of Part 2 of the 1998 Order (social security appeals: Northern Ireland);

“child trust fund appeal” means an appeal under section 22 of the Act which, by virtue of section 24 of the Act, is to an appeal tribunal or lies to a Social Security Commissioner;

“Social Security Commissioner” means —

(a) in Great Britain, the Chief Social Security Commissioner or any other Social Security Commissioner appointed under the 1998 Act or a tribunal of three or more Commissioners constituted under section 16(7) of that Act, and

(b) in Northern Ireland, the Chief Social Security Commissioner or any other Social Security Commissioner appointed under the Social Security Administration (Northern Ireland) Act 1992 or a tribunal of two or more Commissioners constituted under Article 16(7) of the 1998 Order;

“the 1998 Act” means the Social Security Act 19982;

“the 1998 Order” means the Social Security (Northern Ireland) Order 19983.

S-3 Prescribed manner of notice of appeal

Prescribed manner of notice of appeal

3.—(1) The prescribed manner of giving notice of appeal to the Inland Revenue under section 23(1) of the Child Trust Funds Act 2004 is as follows.

(2) The notice must—

(a)

(a) be given in writing,

(b)

(b) contain sufficient information to identify the appellant and the decision against which the appeal is being made, and

(c)

(c) be signed by or on behalf of the appellant.

(3) In paragraph (2)(a) “writing” includes writing produced by electronic communications if those electronic communications are approved by the Commissioners of Inland Revenue.

(4) In paragraph (2)(c) “signed”, where the notice is in writing produced by electronic communications, means authenticated in any manner approved by those Commissioners.

S-4 Application of section 54 of the Taxes Management Act 1970

Application of section 54 of the Taxes Management Act 1970

4.—(1) Section 54 of the Taxes Management Act 19704(settling of appeals by agreement) shall apply to a child trust fund appeal to an appeal tribunal, with the following modifications.

(2) In subsection (1) for “Commissioners”, in both places where that word occurs, substitute “appeal tribunal”.

(3) In subsections (1) and (4) omit “assessment or”, in each place where those words occur.

(4) In subsections (1) to (3) and (4)(a) for “inspector or other proper officer of the Crown” substitute “officer of the Board”.

(5) In subsection (3)(a), (4)(b) and in the words following paragraph (b) in subsection (4), for “inspector or other proper officer” substitute “officer of the Board”.

(6) After subsection (5) add the following subsection—

S-6

“6 In subsection (1) “appeal tribunal” means an appeal tribunal constituted—

(a) in Great Britain, under Chapter 1 of Part 1 of the Social Security Act 1998 (social security appeals: Great Britain), and

(b) in Northern Ireland, under Chapter 1 of Part 2 of the Social Security (Northern Ireland) Order 1998 (social security appeals: Northern Ireland).”.

S-5 Application of sections 5 to 7 of and Schedule 1 to the 1998 Act or Articles 6 to 8 of and Schedule 1 to the 1998 Order

Application of sections 5 to 7 of and Schedule 1 to the 1998 Act or Articles 6 to 8 of and Schedule 1 to the 1998 Order

5.—(1) Sections 5 to 7 of and paragraphs 7, 11 and 12 of Schedule 1 to the 1998 Act or, in Northern Ireland, Articles 6 to 8 of and paragraphs 7, 11 and 12 of Schedule 1 to the 1998 Order, shall apply to a child trust fund appeal to an appeal tribunal with the following modifications.

(2) In paragraph 12 in Schedule 1 to the 1998 Act, for references to officers authorised by the Secretary of State substitute references to the clerk to the appeal tribunal.

(3) In paragraph 12 in Schedule 1 to the 1998 Order, for references to officers authorised by the Department substitute references to the clerk to the appeal tribunal.

S-6 Application of section 12 of the 1998 Act or Article 13 of the 1998 Order

Application of section 12 of the 1998 Act or Article 13 of the 1998 Order

6.—(1) Section 12 of the 1998 Act (“section 12”) or, in Northern Ireland, Article 13 of the 1998 Order (“Article 13”) (appeals to an appeal tribunal), shall apply to a child trust fund appeal to an appeal tribunal, with the following modifications.

(2) Omit subsections (1) to (6) of section 12 and paragraphs (1) to (6) of Article 13.

(3) In subsection (8) of section 12 for “an appeal under this section” substitute “a child trust fund appeal”.

(4) In paragraph (8) of Article 13 for “ an appeal under this Article” substitute “a child trust fund appeal”.

(5) Omit subsections (8)(a) and (9) of section 12 and paragraphs (8)(a) and (9) of Article 13.

S-7 Application of section 13 of the 1998 Act or Article 14 of the 1998 Order

Application of section 13 of the 1998 Act or Article 14 of the 1998 Order

7. Section 13 of the 1998 Act5(“section 13”) or, in Northern Ireland, Article 14 of the 1998 Order6(“Article 14) (redetermination etc. of appeals by tribunal), shall apply to a decision of an appeal tribunal on a child trust fund appeal (other than a decision on a penalty appeal under section 21(9) of the Act as modified by section 24(2) of the Act), with the modifications that subsections (3) and (4) of section 13, and paragraphs (3) and (4) of Article 14, are omitted.

S-8 Application of section 14 of the 1998 Act or Article 15 of the 1998 Order

Application of section 14 of the 1998 Act or Article 15 of the 1998 Order

8.—(1) Section 14(1) to (10) of the 1998 Act7or, in Northern Ireland, Article 15(1) to (10) of the 1998 Order8(Appeal from tribunal to Commissioner), shall apply to a decision of an appeal tribunal on a child trust fund appeal (other than a decision on a penalty appeal under section 21(9) of the Act as modified by section 24(2) of the Act)), with the following modifications.

(2) In section 14—

(a)

(a) in subsection (1) for “under section 12 or 13 above” substitute “on a child trust fund appeal”;

(b)

(b) in subsection (3)(a) for “Secretary of State” substitute “Board”;

(c)

(c) for subsection (3)(b) substitute—

“(b)

“(b) the appellant in the child trust fund appeal;”;

(d)

(d) omit subsections (3)(c) and (d), and (4) to (6); and

(e)

(e) in subsection (7) for “principal parties” substitute “Board and the appellant”.

(3) In Article 15—

(a)

(a) in paragraph (1) for “under Article 13 or 14” substitute “on a child trust fund appeal”;

(b)

(b) in paragraph (3)(a) for “Department” substitute “Board”;

(c)

(c) for paragraph (3)(b) substitute—

“(b)

“(b) the appellant in the child trust fund appeal;”;

(d)

(d) omit paragraphs (3)(c) and (d), and (4) to (6); and

(e)

(e) in paragraph (7) for “principal parties” substitute “Board and the appellant”.

S-9 Application of section 14(11) and (12) of and Schedule 4 to the 1998 Act or Article 15(11) to (13) of the 1998 Order

Application of section 14(11) and (12) of and Schedule 4 to the 1998 Act or Article 15(11) to (13) of the 1998 Order

9.—(1) Section 14(11) and (12) of, and Schedule 4 to, the 1998 Act, or, in Northern Ireland, Article 15(11) to (13) of the 1998 Order, (appeals and procedure before Commissioner), shall apply to a decision of an appeal tribunal on a child trust fund appeal, with the following modifications.

(2) So far as concerns decisions of an appeal tribunal on a penalty appeal under section 21(9) of the Act as modified by section 24(2) of the Act, in subsection (11) of section 14 and paragraph (11) of Article 15, omit the...

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