Modifications etc. (not altering text)
C1Pt. 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)
C2Pt. 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)
C3Pt. 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))
C4Pt. 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.
C5Pt. 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.
C6Pt. 1 Ch. 2 modified (5.10.1999) by Tax Credits Act 1999 (c. 10), s. 20(2), Sch. 2 para. 21 (with s. 19)
C7Pt. 1 Ch. 2 power to apply (with modifications) conferred (11.11.1999) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 52(4)(6)(g), 89(4)(a)
C8Pt. 1 Ch. 2 modified by Social Security Administration Act 1992 (c. 5), s. 2B(1)(3)-(8) (as inserted (11.11.1999) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 57, 89(4)(a))
C9Pt. 1 Ch. 2: power to apply conferred (8.7.2002) by Tax Credits Act 2002 (c. 21), ss. 61, 63(8)(a)
C10Pt. 1 Ch. 2 functions transferred (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by Tax Credits Act 2002 (c. 21), ss. 50(2)(e), s. 61, Sch. 4 para. 15; S.I. 2003/392, art. 2
C11Pt. 1 Ch. 2 applied (8.7.2004) by Age-Related Payments Act 2004 (c. 10), s. 5(5)
C12Pt. 1 Ch. 2 applied (1.9.2005) by The Age-Related Payments Regulations 2005 (S.I. 2005/1983), regs. 1(1), 7(6)
C13Pt. 1 Ch. 2 modified (21.7.2008 for specified purposes, 1.1.2009 in so far as not already in force) by Health and Social Care Act 2008 (c. 14), ss. 132(8), 170; S.I. 2008/3137, art. 2
Textual Amendments
F1S. 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)
(1)Regulations may make provision for [F2the First-tier Tribunal or Upper Tribunal], 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 [F3First-tier Tribunal or Upper Tribunal] 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 [F4First-tier Tribunal or Upper Tribunal] for determination.]
Textual Amendments
F2Words in s. 24A(1) substituted (3.11.2008) by The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833), art. 1(1), Sch. 3 para. 160(a)
F3Words in s. 24A(2)(c) 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. 249
F4Words in s. 24A(2)(c)(iii) substituted (3.11.2008) by The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833), art. 1(1), Sch. 3 para. 160(b)