Part XI General and Miscellaneous Provisions

General provisions as to determinations and appeals

165F7Decisions and appeals.

C11

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.

F12

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

to decide any issue arising by virtue of regulations made under paragraph 15 of Schedule 3 to the Social Security (Consequential Provisions) (Northern Ireland) Act 1992 F3 (continuing in force of certain enactments repealed by the Social Security Act 1973 F4).

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.

5

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.

7

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.