(1)This section applies to proceedings before a court—
(a)for an offence under this Act or the Jobseekers Act 1995; or
(b)involving any question as to the payment of contributions (other than a Class 4 contribution recoverable in accordance with section 15 of the Contributions and Benefits Act); or
(c)for the recovery of any sums due to the Inland Revenue or the National Insurance Fund.
(2)A decision of an officer of the Inland Revenue which—
(a)falls within section 8(1) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999; and
(b)relates to or affects an issue arising in the proceedings, shall be conclusive for the purposes of the proceedings.
(3)If—
(a)any such decision is necessary for the determination of the proceedings, and
(b)the decision of an officer of the Inland Revenue has not been obtained under section 8 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999,
the decision shall be referred to such an officer to be made in accordance (subject to any necessary modifications) with Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999.
(4)Subsection (2) above does not apply where, in relation to the decision—
(a)an appeal has been brought but not determined;
(b)an appeal has not been brought (or, as the case may be, an application for leave to appeal has not been made) but the time for doing so has not yet expired; or
(c)an application for variation of the decision has been made under regulations made under section 10 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999.
(5)In a case falling within subsection (4) above the court shall adjourn the proceedings until such time as the final decision is known; and that decision shall be conclusive for the purposes of the proceedings.]
Textual Amendments
F1S. 117A inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 7 para. 13; S.I. 1999/527, art. 2(b), Sch. 2
Modifications etc. (not altering text)
C1S. 117A modified by National Insurance Contributions Act 2014 (c. 7), s. 10A(3) (as inserted (with effect in relation to tax arrangements entered into at any time) by Finance Act 2016 (c. 24), s. 157(17) (with s. 157(30)))