- Latest available (Revised)
- Original (As made)
The Social Security (Contributions) Regulations 2001, Paragraph 29V is up to date with all changes known to be in force on or before 05 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):
29V.—(1) A person who is given notice under paragraph 29Q may appeal against the notice or any requirement in it.
(2) PGS may appeal against—
(a)the rejection by an officer of Revenue and Customs of an application under paragraph 29S(1); and
(b)a smaller reduction in the value of security held than PGS applied for.
(3) Notice of an appeal under this paragraph must be given—
(a)before the end of the period of 30 days beginning with—
(i)in the case of an appeal under sub-paragraph (1), the day after the day on which the notice was given; and
(ii)in the case of an appeal under sub-paragraph (2), the day after the day on which PGS was notified of the outcome of the application; and
(b)to the officer of Revenue and Customs by whom the notice was given or the decision on the application was made, as the case may be.
(4) Notice of an appeal under this paragraph must state the grounds of appeal.
(5) On an appeal under sub-paragraph (1) that is notified to the tribunal, the tribunal may—
(a)confirm the requirements in the notice;
(b)vary the requirements in the notice; or
(c)set aside the notice.
(6) On an appeal under sub-paragraph (2) that is notified to the tribunal, the tribunal may—
(a)confirm the decision on the application; or
(b)vary the decision on the application.
(7) On the final determination of an appeal under this paragraph—
(a)subject to any alternative determination by a tribunal or court, any security to be given is due on the 30th day after the day on which the determination is made; or
(b)HMRC may make such arrangements as they think fit to ensure the necessary reduction in the value of the security held.
(8) Part 5 of the Taxes Management Act 1970 (appeals and other proceedings) applies in relation to an appeal under this paragraph as it applies in relation to an appeal under the Taxes Acts but as if—
(a)sections 46D, 47B, 50(6) to (9) and (11)(c) and 54A to 57 were omitted; and
(b)in section 48(1)—
(i)in paragraph (a) the reference to “the Taxes Acts” were a reference to “paragraph 29V of Schedule 4 to the Social Security (Contributions) Regulations 2001”; and
(ii)in paragraph (b) the reference to “any provision of the Taxes Acts” were a reference to “paragraph 29V of Schedule 4 to the Social Security (Contributions) Regulations 2001”.]
Textual Amendments
F1Sch. 4 Pt. 3B inserted (6.4.2012) by The Social Security (Contributions) (Amendment No. 3) Regulations 2012 (S.I. 2012/821), regs. 1(1), 18
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: