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"the 1998 Act" means the Social Security Act 1998[2];

"the 1998 Order" means the Social Security (Northern Ireland) Order 1998[3].

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) be given in writing,

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

(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.

Application of section 54 of the Taxes Management Act 1970
     4.  - (1) Section 54 of the Taxes Management Act 1970[4] (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 - 

    " (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).".

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.

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.

Application of section 13 of the 1998 Act or Article 14 of the 1998 Order
     7. Section 13 of the 1998 Act[5] ("section 13") or, in Northern Ireland, Article 14 of the 1998 Order[6] ("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.

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 Act[7] or, in Northern Ireland, Article 15(1) to (10) of the 1998 Order[8] (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) in subsection (1) for "under section 12 or 13 above" substitute "on a child trust fund appeal";

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

(c) for subsection (3)(b) substitute - 


" (b) the appellant in the child trust fund appeal;";



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

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

    (3) In Article 15 - 

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

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

(c) for paragraph (3)(b) substitute - 


" (b) the appellant in the child trust fund appeal;";



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

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

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 words "and applications made for leave to appeal".

Application of section 15 of the 1998 Act
     10. Section 15 of the 1998 Act (appeal from Commissioner on point of law) shall apply to a decision of a Social Security Commissioner on a child trust fund appeal.

Application of section 16 of the 1998 Act or Article 16 of the 1998 Order
     11.  - (1) Section 16 ("section 16") of and Schedule 5 to the 1998 Act or, in Northern Ireland, Article 16 ("Article 16") of and Schedule 4 to the 1998 Order (procedure), shall apply for the purposes of a child trust fund appeal with the following modifications.

    (2) Omit subsection (3)(b) of section 16 and the word "and" immediately preceding it.

    (3) Omit paragraph (3)(b) of Article 16 and the word "and" immediately preceding it.

    (4) Omit subsections (4) and (5) of section 16 and paragraphs (4) and (5) of Article 16.

    (5) In Schedule 5 to the 1998 Act, in paragraph 1, omit "the Secretary of State," in both places where those words occur.

    (6) In Schedule 4 to the 1998 Order, in paragraph 1, omit "the Department", in both places where those words occur.

Application of section 17 of the 1998 Act or Article 17 of the 1998 Order
     12.  - (1) Section 17 of the 1998 Act ("section 17") or, in Northern Ireland, Article 17 of the 1998 Order ("Article 17") (finality of decisions), shall apply to a decision of an appeal tribunal or a Social Security Commissioner on a child trust fund appeal, with the following modifications.

    (2) For subsection (1) of section 17 substitute the following subsection - 

    " (1) Subject to the provisions of - 


(a) sections 12 to 16, and 28 of this Act (as modified by the Child Trust Funds (Non-tax Appeals) Regulations 2004), and

(b) sections 21(9) and (10) and 22 to 24 of the Child Trust Funds Act 2004,



any decisions made in accordance with those provisions in respect of a child trust fund appeal which, in accordance with section 24 of the Child Trust Funds Act 2004, is to an appeal tribunal or lies to a Commissioner, shall be final.".

    (3) For paragraph (1) of Article 17 substitute the following paragraph - 

    " (1) Subject to the provisions of - 


(a) Articles 13 to 16, and 28 of this Order (as modified by the Child Trust Funds (Non-tax Appeals) Regulations 2004), and

(b) sections 21(9) and (10) and 22 to 24 of the Child Trust Funds Act 2004],



any decisions made in accordance with those provisions in respect of a child trust fund appeal which, in accordance with section 24 of the Child Trust Funds Act 2004, is to an appeal tribunal or lies to a Commissioner, shall be final.".

    (4) Omit subsection (2)(b) and (c) of section 17 and paragraph (2)(b) and (c) of Article 17.

Application of section 28 of the 1998 Act or Article 28 of the 1998 Order
     13.  - (1) Section 28 of the 1998 Act[9] ("section 28") or, in Northern Ireland, Article 28 of the 1998 Order[10] ("Article 28") (correction of errors and setting aside of decisions), shall apply to a decision by an appeal tribunal or a Social Security Commissioner on a child trust fund appeal, with the following modifications.

    (2) Omit subsection (1A) of section 28 and paragraph (1A) of Article 28.

    (3) For subsection (3) of section 28 substitute the following subsection - 

    " (3) In this section "relevant enactment" means  - 


(a) any of sections 12 to 17 above (as modified by the Child Trust Funds (Non-tax Appeals) Regulations 2004), and

(b) sections 21(9) and (10) and 22 to 24 of the Child Trust Funds Act 2004.".

    (4) For paragraph (3) of Article 28 substitute the following paragraph - 

    " (3) In this Article "relevant statutory provision" means - 


(a) any of Articles 13 to 17 above (as modified by the Child Trust Funds (Non-tax Appeals) Regulations 2004), and

(b) sections 21(9) and (10) and 22 to 24 of the Child Trust Funds Act 2004.".

Application of section 39 of the 1998 Act or Article 39 of the 1998 Order
     14.  - (1) Section 39 of the 1998 Act[11] or, in Northern Ireland, Article 39 of the 1998 Order [12](interpretation etc. of Chapter 2), shall apply for the purposes of a child trust fund appeal with the following modifications.

    (2) In subsection (1) of section 39 - 

(a) insert at the appropriate places - 

" "the Board" means the Commissioners of the Inland Revenue;
"child trust fund appeal" means an appeal under section 22 of the Child Trust Funds Act 2004 which, by virtue of section 24 of that Act, is to an appeal tribunal or lies to a Social Security Commissioner;";

(b) omit the definitions of "claimant","relevant benefit "and "tax appeal Commissioners".

    (3) In paragraph (1) of Article 39 - 

(a) for the definition of "Inland Revenue" substitute - 

" "the Board" means the Commissioners of Inland Revenue;
"child trust fund appeal" means an appeal under section 22 of the Child Trust Funds Act 2004 which, by virtue of section 24 of that Act, is to an appeal tribunal or lies to a Social Security Commissioner;";

(b) omit the definitions of "claimant", "relevant benefit" and "tax appeal Commissioners".

    (4) Omit subsections (2) and (3) of section 39 and paragraphs (2) and (3) of Article 39.

Application of sections 79, 80 and 84 of the 1998 Act or Articles 74 and 75 of the 1998 Order
     15.  - (1) Sections 79, 80[13] and 84 of the 1998 Act or, in Northern Ireland, Articles 74 and 75[14] of the 1998 Order shall apply to regulations for child trust fund appeals, made under provisions of the 1998 Act or the 1998 Order applied by these Regulations, with the following modifications.

    (2) In section 79 - 

(a) in subsection (1) for "subsections (2) and (2A) below" substitute "subsection (2)";

(b) omit subsections (2A) and (8).

    (3) In Article 74 - 

(a) in paragraph (1) - 


(i) for "paragraphs (2) and (2A)" substitute "paragraph (2)";

(ii) for "Department" substitute "Treasury";



(b) omit paragraphs (2A) and (7).

    (4) In Article 75 omit paragraphs (1) and (3).


Jim Murphy

Nick Ainger
Two of the Lords Commissioners of Her Majesty's Treasury

3 February 2005

[2] 1998 c. 14.back

[3] S.I. 1998/1506 (N.I. 10).back

[4] 1970 c. 9.back

[5] Section 13(4) was substituted by paragraph 26 of Schedule 7 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2).back

[6] Article 14(4) was substituted by paragraph 20 of Schedule 6 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671).back

[7] Section 14 was amended by paragraph 27 of Schedule 7 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999.back

[8] Article 15 was amended by Schedule 9 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.back

[9] Section 28(1A) was inserted by paragraph 34 of Schedule 7 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999.back

[10] Article 28(1A) was inserted by paragraph 28 of Schedule 6 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.back

[11] Section 39 was amended by paragraph 35 of Schedule 7 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999.back

[12] Article 39 was relevantly amended by paragraph 29 of Schedule 6 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.back

[13] Sections 79 and 80 were amended by paragraphs 13 and 14 of Schedule 4 to the Tax Credits Act 2002 (c. 21).back

[14] Articles 74 and 75 were amended by paragraphs 17(2) and (3) and 18(2) to (6) of Schedule 4 to the Tax Credits Act 2002.back

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