The Child Trust Funds (Appeals) Regulations 2005

Made: 24th March 2005

Coming into force in accordance with regulation 1(1)

Now therefore, the Secretary of State for Work and Pensions, in exercise of the powers conferred upon him by sections 7(6) and (7), 12(7), 14(10)(a) and (11), 16(1) and (3)(a), 28(1), 79(1) and (4) to (7) and 84 of, and paragraphs 7, 11 and 12 of Schedule 1 to, and paragraphs 1 to 6 of Schedule 5 to, the Social Security Act 1998[^f00002], after consultation with the Council on Tribunals in accordance with section 8 of the Tribunals and Inquiries Act 1992[^f00003], hereby makes the following Regulations:

Citation, commencement, duration and interpretation

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;

• ...

• ...

• ...

• ...

• “notification period” has the meaning given in regulation 3;

• “party to the proceedings” means the Board and any person who brings an appeal;

• ...

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Service of notices or documents

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.

Disputes about notices of appeal

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.

Late appeals

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.

Death of a party to an appeal

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.

Composition of appeal tribunals

6

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Clerk to an appeal tribunal

7

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Consideration and determination of appeals

8

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Choice of hearing

9

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Withdrawal of appeal

10

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Summoning of witnesses and administration of oaths

11

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Confidentiality in appeals

12

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Appeals which may be struck out

13

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Reinstatement of struck out appeals

14

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Procedure at oral hearings

15

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Manner of providing expert assistance

16

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Postponement and adjournment

17

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Decisions of appeal tribunals

18

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Late applications for statements of reasons of tribunal decisions

19

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Record of tribunal proceedings

20

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Correction of accidental errors

21

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Setting aside decisions on certain grounds

22

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Provisions common to regulations 21 and 22

23

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Service of decision notice by electronic mail

24

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Application for leave to appeal to a Commissioner from an appeal tribunal

25

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Signed

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

Explanatory note

(This note is not part of the Regulations)

These Regulations are made in consequence of the Child Trust Funds Act 2004 which provides that people who appeal under section 22 of the Act may appeal to an appeal tribunal constituted under provisions in the Social Security Act 1998 as applied and modified by the Child Trust Funds (Non-tax Appeals) Regulations 2005 (S.I. 2005/191) made by the Treasury. These Regulations provide for the procedure for such child trust funds appeals. The procedure is almost the same as that prescribed for other appeals to such appeal tribunals.

Regulation 2 provides for the service of notices and documents. Regulations 3 and 4 make provision in connection with the timing of child trust fund appeals. Regulation 5 provides for representation on the death of a party. Regulation 6 provides for the composition of appeal tribunals hearing child trust fund appeals. Regulation 8 enables procedural directions to be given by the tribunal or a clerk assigned to the tribunal under regulation 7.

Regulations 9 to 14 make provision for preparing for the hearing, including provision for choice of an oral hearing, withdrawal of appeals, summoning of witnesses, confidentiality in appeals and striking out and reinstatement of appeals.

Regulations 15 to 17 provide for the procedure at oral hearings, including the use of experts and granting an adjournment.

Regulations 18 to 24 make provision relating to decisions of appeal tribunals (including recording and correcting them), reasons for the decisions and setting aside the decisions.

Regulation 25 provides for applications for leave to appeal to a Social Security Commissioner.

A full regulatory impact assessment has not been produced for this instrument as it has no impact on the costs of business.

Footnotes

[^f00001]: 1998 c. 14.

[^f00002]: The powers in sections 7(6), 12(7), 14(10)(a) and (11), 16(1) and (3)(a), 28(1), 79(1) and (4) to (7) and 84 of, and paragraphs 7, 11 and 12 of Schedule 1 to, and paragraphs 1 to 6 of Schedule 5 to, the Social Security Act 1998, exercised in these Regulations, are those which have been applied, or applied and modified, under powers contained in section 24(5) of the Child Trust Funds Act 2004 (c. 6) by S.I. 2005/191; section 84 is cited for the definition of “prescribed”.

[^f00003]: 1992 c. 53.

Editorial notes

[^key-c8a7fea9e5bccdeef23bbdb8fff31dcb]: Reg. 1 in force at 25.3.2005, see reg. 1(1)

[^key-6e4a1c7ecb30523381ae123601a87870]: Reg. 2 in force at 25.3.2005, see reg. 1(1)

[^key-33a67c500607d104abbff8bda9889c2b]: Reg. 3 in force at 25.3.2005, see reg. 1(1)

[^key-e21254e5322d6219f57b2440b7589196]: Reg. 4 in force at 25.3.2005, see reg. 1(1)

[^key-6400b2fe3047812a47110cbf3ec89b0f]: Reg. 5 in force at 25.3.2005, see reg. 1(1)

[^key-f6c62f893128547b27e302ea47d9b750]: Regs. 6-25 omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 295

[^key-b76a724e4a517fde684372161a7d8a37]: Words in reg. 1(3) substituted (3.11.2008) by The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 291(2)(a)

[^key-cd0d9d5ccaa54636a34a748e3349f86b]: Words in reg. 1(3) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 291(2)(b)(i)

[^key-12b9959935ee7ca0401c0897990b3eb7]: Words in reg. 1(3) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 291(2)(b)(ii)

[^key-4a1ff9c172adb29e52279997d70cde00]: Words in reg. 1(3) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 291(2)(b)(iii)

[^key-20bd45f3ffe3219270b808b2b3772eee]: Words in reg. 1(3) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 291(2)(b)(iv)

[^key-062595ced7fdaf4ee9b27bf839815c7e]: Words in reg. 1(3) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 291(2)(b)(v)

[^key-2073bb90dd6d3481245d9247e30ab1ee]: Reg. 1(4) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 291(3)

[^key-d4a6fd6e904a8d4dba3bff7124a8e6f0]: Words in reg. 2(a) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 292(a)(i)

[^key-0672f7b886f221bee2fc03c0beefae53]: Words in reg. 2(a) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 292(a)(ii)

[^key-dfa06a9ad39ae22359781ebb179704fa]: Words in reg. 2(b) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 292(b)

[^key-b09ddace72852b59d17e25ef5e96ab65]: Words in reg. 3 substituted (3.11.2008) by The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 293

[^key-9006dd7e7ada84ae5022647c05204cc7]: Words in reg. 4(1) substituted (3.11.2008) by The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 294(a)

[^key-dd12be5dd6713c035ceb2e85ee80540b]: Reg. 4(2)(3) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 294(b)

[^key-a07255fc731ae366fcc4a86bffaca924]: Reg. 4(4) substituted (3.11.2008) by The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 294(c)

[^key-cb6a120573f2258f7f1c19cfb3ebd4f5]: Words in reg. 4(5) substituted (3.11.2008) by The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 294(d)(i)

[^key-a87244390fbb2224478ecd2d118eb4dd]: Word in reg. 4(6) substituted (3.11.2008) by The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 294(e)

[^key-3acb91446cd726339f169241f842db35]: Words in reg. 4(7) substituted (3.11.2008) by The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 294(f)(i)

[^key-e23dac9b18caf47ca5d11c690f4d6652]: Words in reg. 4(7) substituted (3.11.2008) by The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 294(f)(ii)

[^key-38da84ddd261734f60c2406c670bcbe5]: Words in reg. 4(8) substituted (3.11.2008) by The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 294(g)(i)

[^key-7277efcf36e27c15428fcf541d58b3d3]: Word in reg. 4(8)(a) substituted (3.11.2008) by The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 294(g)(ii)

[^key-b6777c764f6d7588dd9d60a80fc043a6]: Words in reg. 4(8)(b) substituted (3.11.2008) by The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 294(g)(iii)

[^key-ba69eae2ca665faca2b7c3e18066ac64]: Reg. 4(9)(10) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 294(h)

[^key-bb3ac103bf226800dfdeedc6d1f03af9]: Words in reg. 4(5)(a)(b) omitted (3.11.2008) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 294(d)(ii)

[^key-ab7944e0b0d5e7181cb47ad2058cc0e6]: Reg. 1(2) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 136