Part XI General and Miscellaneous Provisions
General provisions as to determinations and appeals
165F7Decisions and appeals.
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Article 4 (use of computers) of the Social Security (Northern Ireland) Order 1998 (“the 1998 Order”) applies as if, for the purposes of paragraph (1) of that Article, this Act were a relevant statutory provision.
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It shall be for an officer of the Inland Revenue—
a
to make any decision that falls to be made under or by virtue of Part III of this Act, other than a decision which under or by virtue of that Part falls to be made by the Department;
b
to decide any issue arising in connection with payments under Article 9 of the Social Security (Northern Ireland) Order 1986 F2 (occupational pension schemes becoming contracted-out between 1986 and 1993); and
c
3
In the following provisions of this section a “relevant decision” means any decision which under subsection (2) falls to be made by an officer of the Inland Revenue, other than a decision under section 49 F8....
4
Articles 10 and 11 of the 1998 Order (revision of decisions and decisions superseding earlier decisions) apply as if—
a
any reference in those Articles to a decision of the Department under Article 9 of that Order included a reference to a relevant decision; and
b
any other reference in those Articles to the Department were, in relation to a relevant decision, a reference to an officer of the Inland Revenue.
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Regulations may make provision—
F5a
generally with respect to the making of relevant decisions;
b
with respect to the procedure to be adopted on any application made under Article 10 or 11 of the 1998 Order by virtue of subsection (4); and
c
generally with respect to such applications, revisions under Article 10 and decisions under Article 11;
but may not prevent F6a revision under Article 10 or decision under Article 11 being made without such an application.
6
Article 13 of the 1998 Order (appeal to appeal tribunal) applies as if, for the purposes of paragraph (1)(b) of that Article, a relevant decision were a decision of the Department falling within Schedule 3 to the 1998 Order.
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The following provisions (which relate to decisions and appeals)—
section 22 of, and Schedule 2 to, the Social Security Administration (Northern Ireland) Act 1992,
Articles 14 to 18 of the 1998 Order,
Articles 25 and 26 of that Order,
Article 28 of that Order,
Schedule 4 to that Order,
shall apply in relation to any appeal under Article 13 of the 1998 Order by virtue of subsection (6) as if any reference to the Department were a reference to an officer of the Inland Revenue.