(1)Where in any proceedings—
(a)for an offence under this Act; or
(b)involving any question as to the payment of a [F1contributions equivalent premium];
[F2any relevant decision as defined by section 170(3) is made by the Inland Revenue, the decision] shall be conclusive for the purpose of the proceedings.
[F3(2)If—
(a)any such decision is necessary for the determination of the proceedings, and
(b)the decision of the Inland Revenue has not been obtained or an application with respect to the decision has been made under section 9 or 10 of the Social Security Act 1998,
the decision shall be referred to the Inland Revenue to be made in accordance (subject to any necessary modifications) with Chapter II of Part I of that Act.
(3)Subsection (1) does not apply where, in relation to the decision—
(a)an appeal has been brought but not determined,
(b)an application for leave to appeal has been made but not determined,
(c)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
(d)an application has been made under section 9 or 10 of that Act.
(4)In a case falling within subsection (3) 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
F1Words in s. 171(1)(b) substituted (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 71; S.I. 1997/664, art. 2(3), Sch. Pt. 2 (with art. 4(2)(3))
F2Words in s. 171(1) substituted (5.7.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 7 para. 19(2); S.I. 1999/1662, art. 2(b), Sch. Pt. 2 (with art. 4)
F3S. 171(2)(3)(4) substituted for s. 171(2)(3) (5.7.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 7 para. 19(3); S.I. 1999/1662, art. 2(b), Sch. Pt. 2 (with art. 4)
Commencement Information
I1Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86, art. 2