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

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There are currently no known outstanding effects for the The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 174. Help about Changes to Legislation

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)

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