- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (09/09/1998)
- Gwreiddiol (Fel y'i Deddfwyd)
No longer has effect: 01/04/1999
Social Security Administration (Northern Ireland) Act 1992, Section 115C is up to date with all changes known to be in force on or before 07 October 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.
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Prospective
(1)No appeal shall lie in relation to a notice except as provided by this personal liability section.
(2)An individual who is served with a personal liability notice may appeal to an appeal tribunal against the Department’s decision as to the issue and content of the notice on the ground that—
(a)the whole or part of the amount specified under subsection (2)(a) of section 115B above (or the amount so specified as reduced under subsection (7) of that section) does not represent contributions to which that section applies;
(b)the failure to pay that amount was not attributable to any fraud or neglect on the part of the individual in question;
(c)the individual was not an officer of the body corporate at the time of the alleged fraud or neglect; or
(d)the opinion formed by the Department under subsection (3)(a) or (b) of that section was unreasonable.
(3)The Department shall give a copy of any notice of an appeal under this section, within 28 days of the giving of the notice, to each other individual who has been served with a personal liability notice.
(4)On an appeal under this section, the burden of proof as to any matter raised by a ground of appeal shall be on the Department .
(5)Where an appeal under this section—
(a)is brought on the basis of evidence not considered by the Department , or on the ground mentioned in subsection (2)(d) above; and
(b)is not allowed on some other basis or ground,
the appeal tribunal shall either dismiss the appeal or remit the case to the Department, with any recommendations it sees fit to make, for the Department to consider whether to revise its decision as to the issue and content of the personal liability notice .
(6)In this section—
“appeal tribunal" means an appeal tribunal constituted under Chapter I of Part II of the Social Security (Northern Ireland) Order 1998;
“officer", in relation to a body corporate, has the same meaning as in section 115B above;
“personal liability notice" has the meaning given by subsection (2) of that section;
“revise" means revise under Article 10 of the Social Security (Northern Ireland) Order 1998.]
Textual Amendments
F1S. 115C inserted (prosp.) by S.I. 1998/1506 (N.I. 10), arts. 1, 60
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