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151. In section 14 (appeal from tribunal to Commissioner)(1)—
(a)in the heading for “tribunal to Commissioner” substitute “First-tier Tribunal to Upper Tribunal”;
(b)omit subsection (1);
(c)in subsections (3) and (4) for “lies under this section” substitute “to the Upper Tribunal under section 11 of the Tribunals, Courts and Enforcement Act 2007 from any decision of the First-Tier Tribunal under section 12 or 13 above lies”; and
(d)omit subsections (7) to (12).
Section 14 was amended by paragraph 27(a) of Schedule 7 to the Social Security Contributions (Transfer of Functions, etc) Act 1999 (c.2).
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