Introductory Text1.Citation and commencement2.Amendments to the Tax Credits (Appeals) Regulations (Northern Ireland) 20023.In regulation 1(3) (interpretation) after the definition of “an application.4.In regulation 5(8)(b) (late appeals) after “Commissioner” insert “, the.5.In regulation 6 (making of an application for an extension.6.In regulation 22(8)(b) (late applications for a statement of reasons.SignatureExplanatory Note