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The Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999
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Changes and effects yet to be applied to Article 11:
- art. 11(3) substituted by S.I. 2009/56 Sch. 2 para. 53(2)
- art. 11(4)(5) omitted by S.I. 2009/56 Sch. 2 para. 53(3)
- art. 11(5) words substituted by 2001 c. 9 Sch. 29 para. 40(a)
- art. 11(5) words substituted by 2001 c. 9 Sch. 29 para. 40(b)
Changes and effects yet to be applied to the whole Instrument associated Parts and Chapters:
- Order modified by S.I. 2015/828 art. 2(b)
- Order modified by S.I. 2019/622 art. 3
- Order modified by S.I. 2020/1597 art. 2(1)(4) Sch.
- Order modified by S.I. 2024/149 art. 2
Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):
- art. 7(1)(ea)(eb) inserted by 2014 c. 7 s. 6(2)
- art. 7(1)(fa) words substituted by 2015 c. 1 (N.I.) Sch. 1 para. 5(2)(a)(i)
- art. 7(1)(fa) words substituted by 2022 c. 5 (N.I.) s. 4 Sch. Pt. 1 para. 26(2)(a)
- art. 7(1)(fa) words substituted by S.I. 2006/1947 (N.I.) Sch. 1 para. 43(2)(a)
- art. 7(1)(ga) words substituted by 2015 c. 1 (N.I.) Sch. 1 para. 5(2)(a)(iv)
- art. 7(1)(ga) words substituted by 2022 c. 5 (N.I.) s. 4 Sch. Pt. 1 para. 26(2)(d)
- art. 7(1)(ga) words substituted by S.I. 2006/1947 (N.I.) Sch. 1 para. 43(2)(b)
- art. 7(1A) inserted by 2015 c. 5 Sch. 1 para. 29
- art. 13(4) words substituted by 2015 c. 1 (N.I.) Sch. 1 para. 5(4)(b)
- art. 13(4) words substituted by 2022 c. 5 (N.I.) s. 4 Sch. Pt. 1 para. 28
- art. 13(4) words substituted by S.I. 2006/1947 (N.I.) Sch. 1 para. 45
Commencement Orders yet to be applied to the The Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999
Commencement Orders bringing legislation that affects this Instrument into force:
- S.R. 2012/115 art. 2 commences (2008 c. 1 (N.I.))
- S.R. 2012/119 art. 2 commences (2008 c. 13 (N.I.))
- S.R. 2015/86 art. 3-5 commences (2015 c. 1 (N.I.))
Exercise of right of appealN.I.
11.—(1) Any appeal against a decision must be brought by a notice of appeal in writing given within 30 days after the date on which notice of the decision was issued.
(2) The notice of appeal shall be given to the officer of the Board by whom notice of the decision was given.
(3) The notice of appeal shall specify the grounds of appeal, but on the hearing of the appeal the tax appeal Commissioners may allow the appellant to put forward any ground not specified in the notice, and take it into consideration if satisfied that the omission was not wilful or unreasonable.
(4) Subject to section 115C of the Administration Act (which provides for an appeal against a decision under that section to be heard by the Special Commissioners) and to regulations under section 46A of the Taxes Management Act 1970(1) (regulations about jurisdiction), any appeal under this Article shall be heard by the General Commissioners, except that the appellant may elect in accordance with section 46(1) of the Taxes Management Act 1970 to bring the appeal before the Special Commissioners instead of the General Commissioners.
(5) Subsections (5A) to (5E)(2) of section 31 of the Taxes Management Act 1970 (which relate to an election to bring proceedings before the Special Commissioners) shall have effect in relation to an election under paragraph (4) of this Article as they have effect in relation to an election under subsection (4) of that section.
Commencement Information
I1Art. 11 not in force at made date, see art. 1
I2Art. 11 in force at 26.3.1999 for specified purposes by S.R. 1999/149, art. 2(b), Sch. 1 (with arts. 3-6)
I3Art. 11(4) in force at 6.4.1999 for specified purposes by S.R. 1999/149, art. 2(d), Sch. 3 (with arts. 3-6)
(1)
1970 c. 9; section 46A was added by paragraph 3 of Schedule 16 to the Finance (No. 2) Act 1992 (c. 48).
(2)
Subsections (5A) to (5E) were inserted by paragraph 3(1) of Schedule 22 to the Finance Act 1984 (c. 43).
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