[F124A Appeals dependent on issues falling to be decided by Inland Revenue.
(1)Regulations may make provision for [F2the First-tier Tribunal or Upper Tribunal], where on any appeal there arises any issue which under section 8 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 falls to be decided by the Inland Revenue, to require the Secretary of State to refer the issue to the Inland Revenue.
(2)Regulations under this section may—
(a)provide for the appeal to be referred to the Secretary of State pending the decision by an officer of the Inland Revenue,
(b)enable or require the Secretary of State, in specified circumstances, to deal with any other issue arising on the appeal pending the decision on the referred issue, and
(c)enable the Secretary of State, on receiving the decision of an officer of the Inland Revenue, or any determination of the tax appeal Commissioners made on an appeal from his decision—
(i)to revise his decision,
(ii)to make a decision superseding his decision, or
(iii)to refer the appeal to the [F3First-tier Tribunal or Upper Tribunal] for determination.]
Textual Amendments
F1S. 24A and cross-heading inserted (14.6.1999 for specified purposes, 5.7.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 7 para. 33 (with Sch. 8); S.I. 1999/1662, art 2, Sch. (with art. 4)
F2Words in s. 24A(1) substituted (3.11.2008) by The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833), art. 1(1), Sch. 3 para. 160(a)
F3Words in s. 24A(2)(c)(iii) substituted (3.11.2008) by The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833), art. 1(1), Sch. 3 para. 160(b)