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Social Security Administration Act 1992, Section 121D is up to date with all changes known to be in force on or before 16 October 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)No appeal shall lie in relation to a personal liability notice except as provided by this section.
(2)An individual who is served with a personal liability notice may appeal F2... against the [F3Inland Revenue's] decision as to the issue and content of the notice on the ground that—
(a)the whole or part of the amount specified under subsection (2)(a) of section 121C above (or the amount so specified as reduced under subsection (7) of that section) does not represent contributions to which that section applies;
(b)the failure to pay that amount was not attributable to any fraud or neglect on the part of the individual in question;
(c)the individual was not an officer of the body corporate at the time of the alleged fraud or neglect; or
(d)the opinion formed by the [F3Inland Revenue] under subsection (3)(a) or (b) of that section was unreasonable.
(3)The [F3Inland Revenue] shall give a copy of any notice of an appeal under this section, within 28 days of the giving of the notice, to each other individual who has been served with a personal liability notice.
(4)On an appeal under this section, the burden of proof as to any matter raised by a ground of appeal shall be on the [F3Inland Revenue].
(5)Where an appeal under this section—
(a)is brought on the basis of evidence not considered by the [F3Inland Revenue], or on the ground mentioned in subsection (2)(d) above; and
(b)is not allowed on some other basis or ground,
[F4and is notified to the tribunal, the tribunal shall] [F5either dismiss the appeal or remit the case to the Inland Revenue, with any recommendations the [F6tribunal sees] fit to make, for the Inland Revenue to consider whether to vary their] decision as to the issue and content of the personal liability notice.
(6)In this section—
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“officer”, in relation to a body corporate, has the same meaning as in section 121C above;
“personal liability notice” has the meaning given by subsection (2) of that section;
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F8“tribunal” means the First-tier Tribunal or, where determined under Tribunal Procedure Rules, the Upper Tribunal;]
[F9“vary” means vary under regulations made under section 10 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999.]]
Textual Amendments
F1Ss. 121C, 121D inserted (6.4.1999) by Social Security Act 1998 (c. 14), ss. 64, 87(2); S.I. 1999/526, art. 2(4)(a)
F2Words in s. 121D(2) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 171(2)
F3Words in s. 121D substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 5 para. 11(2); S.I. 1999/527, art. 2(b), Sch. 2
F4Words in s. 121D(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 171(3)(a)
F5Words in s. 121D(5) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 5 para. 11(4); S.I. 1999/527, art. 2(b), Sch. 2
F6Words in s. 121D(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 171(3)(b)
F7Words in s. 121D(6) repealed (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 5 para. 11(5), Sch. 10 Pt. I; S.I. 1999/527, art. 2(b), Sch. 2
F8Words in s. 121D(6) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 171(4)
F9Words in s. 121D(6) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 5 para. 11(5); S.I. 1999/527, art. 2(b), Sch. 2
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