Section 38 | Appeals ^F1

(1)An appeal may be brought against—

(a)a decision under section 14(1), 15(1), 16(1), 19(3) or 20(1) or (4) or regulations under section 21,

(b)the relevant section 18 decision in relation to a person or persons and a tax credit for a tax year and any revision of that decision under that section,

(c)a determination of a penalty under paragraph 1 of Schedule 2, ...^F2

(ca)a decision under section 36A or 36C that working tax credit is not payable (or is not payable for a particular period), and^F3

(d)a decision under section 37(1).

(1B)If in any case the conclusion of a review under section 21A or 21C is to uphold the decision reviewed, an appeal by virtue of subsection (1) in that case may be brought only against the original decision.^F4F5

(1C)If in any case the conclusion of a review under section 21A or 21C is to vary the decision reviewed, an appeal by virtue of subsection (1) in that case may be brought only against the decision as varied.^F4F6

(2)“ The relevant section 18 decision ” means—

(a)in a case in which a decision must be made under subsection (6) of section 18 in relation to the person or persons and the tax credit for the tax year, that decision, and

(b)in any other case, the decision under subsection (1) of that section in relation to the person or persons and the tax credit for the tax year.