The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Social Security Administration (Northern Ireland) Act 1992 U.K.

176.—(1) Section 115C(1) is amended as follows.

(2) In subsection (2) omit “to the Special Commissioners”.

(3) In subsection (5)—

(a) for “the Special Commissioners shall” substitute “and is notified to the tribunal, the tribunal shall”;

(b) for “Special Commissioners see” substitute “tribunal sees”.

(4) In subsection (6) for the definition of “the Special Commissioners” substitute—

““tribunal” means the First-tier Tribunal or, where determined under Tribunal Procedure Rules, the Upper Tribunal.”.

Commencement Information

I1 Sch. 1 para. 176 in force at 1.4.2009, see art. 1(2)

(1)

Section 115C was inserted by article 60 of S.I. 1998/1506 (N.I. 10) and amended by Schedule 4 to S.I. 1999/671.