Social Security Act 1998 (c. 14)

Part I Decisions and Appeals

Chapter II Social Security Decisions and Appeals

Modifications etc. (not altering text)

C1 Pt. 1 Ch. 2: power to transfer functions conferred (25.2.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), ss. 17, 28(2)(c) (with Sch. 8)

C2 Pt. 1 Ch. 2: power to apply and exclude conferred (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), ss. 23(1), 28(3) (with Sch. 8); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

C3 Pt. 1 Ch. 2 applied (with modifications) by Pension Schemes Act 1993 (c. 48), s. 171(2)(3) (as substituted (5.7.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 7 para. 19(3) (with Sch. 8); S.I. 1999/1662, art 2(b), Sch. Pt. 2 (with art. 4))

C4 Pt. 1 Ch. 2 modified (1.9.1999) by The Child Benefit (Northern Ireland Reciprocal Arrangements) Amendment Regulations 1999 (S.I. 1999/2225), regs. 1(1), 2(2), Sch.

C5 Pt. 1 Ch. 2 modified (1.9.1999) by The Social Security (Northern Ireland Reciprocal Arrangements) Amendment Regulations 1999 (S.I. 1999/2227), regs. 1(1), 2(2), Sch.

C6 Pt. 1 Ch. 2 modified (5.10.1999) by Tax Credits Act 1999 (c. 10), s. 20(2), Sch. 2 para. 21 (with s. 19)

[F1 Appeals dependent on issues falling to be decided by Inland Revenue

Textual Amendments

F1 S. 24A and cross-heading inserted (14.6.1999 for specified purposes, 5.7.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 7 para. 33 (with Sch. 8); S.I. 1999/1662, art 2, Sch. (with art. 4)

24A Appeals dependent on issues falling to be decided by Inland Revenue.

(1) Regulations may make provision for an appeal tribunal or Commissioner, where on any appeal there arises any issue which under section 8 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 falls to be decided by the Inland Revenue, to require the Secretary of State to refer the issue to the Inland Revenue.

(2) Regulations under this section may—

(a) provide for the appeal to be referred to the Secretary of State pending the decision by an officer of the Inland Revenue,

(b) enable or require the Secretary of State, in specified circumstances, to deal with any other issue arising on the appeal pending the decision on the referred issue, and

(c) enable the Secretary of State, on receiving the decision of an officer of the Inland Revenue, or any determination of the tax appeal Commissioners made on an appeal from his decision—

(i) to revise his decision,

(ii) to make a decision superseding his decision, or

(iii) to refer the appeal to the appeal tribunal or Commissioner for determination.]