- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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10. After section 111 of that Act there is inserted—
111A.—(1) This section applies to proceedings before a court—
(a)for an offence under this Act or the Jobseekers (Northern Ireland) Order 1995; or
(b)involving any question as to the payment of contributions (other than a Class 4 contribution recoverable in accordance with section xxx5 of the Contributions and Benefits Act); or
(c)for the recovery of any sums due to the Inland Revenue or the National Insurance Fund.
(2) A decision of an officer of the Inland Revenue which—
(a)falls within Article 7(1) of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999; and
(b)relates to or affects an issue arising in the proceedings,
shall be conclusive for the purposes of the proceedings.
(3) If—
(a)any such decision is necessary for the determination of the proceedings, and
(b)the decision of an officer of the Inland Revenue has not been obtained under Article 7 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999,
the decision shall be referred to such an officer to be made in accordance (subject to any necessary modifications) with Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.
(4) Subsection (2) above does not apply where, in relation to the decision—
(a)an appeal has been brought but not determined;
(b)an appeal has not been brought (or, as the case may be, an application for leave to appeal has not been made) but the time for doing so has not yet expired; or
(c)an application for variation of the decision has been made under regulations made under Article 9 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.
(5) In a case falling within subsection (4) above the court shall adjourn the proceedings until such time as the final decision is known; and that decision shall be conclusive for the purposes of the proceedings.”.
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