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The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
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- UK Statutory Instruments
- 2009 No. 56
- SCHEDULE 1
- Paragraph 174
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Social Security Contributions and Benefits (Northern Ireland) Act 1992U.K.
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174.—(1) Paragraph 3B(1) of Schedule 1 (prohibition on deduction or recovery of class I contributions) is amended as follows.
(2) In sub-paragraph (8) omit “to the Special Commissioners”.
(3) In sub-paragraph (9)—
(a)for “the Special Commissioners may” substitute “that is notified to the tribunal, the tribunal may”; and
(b)in paragraph (b) for “Special Commissioners think” substitute “tribunal thinks”.
(4) For sub-paragraph (14) substitute—
“(14) In this paragraph “tribunal” means the First-tier Tribunal or, where determined under Tribunal Procedure Rules, the Upper Tribunal;”.
Commencement Information
I1Sch. 1 para. 174 in force at 1.4.2009, see art. 1(2)
(1)
Inserted by section 81 of the Child Support, Pensions and Social Security Act 2000 (c. 19).
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