C3Part II Decisions and appeals
I18 Decisions by officers of Board.
1
Subject to the provisions of this Part, it shall be for an officer of the Board—
a
to decide whether for the purposes of Parts I to V of the M1Social Security Contributions and Benefits Act 1992 a person is or was an earner and, if so, the category of earners in which he is or was to be included,
b
to decide whether a person is or was employed in employed earner’s employment for the purposes of Part V of the Social Security Contributions and Benefits Act 1992 (industrial injuries),
c
to decide whether a person is or was liable to pay contributions of any particular class and, if so, the amount that he is or was liable to pay,
d
to decide whether a person is or was entitled to pay contributions of any particular class that he is or was not liable to pay and, if so, the amount that he is or was entitled to pay,
e
to decide whether contributions of a particular class have been paid in respect of any period,
f
subject to and in accordance with regulations made for the purposes of this paragraph by the Secretary of State with the concurrence of the Board, to decide any issue arising as to, or in connection with, entitlement to statutory sick pay F1, statutory maternity pay, F2ordinary statutory paternity pay, additional statutory paternity pay or statutory adoption pay ,
g
F4ga
to make any decision that falls to be made under regulations under section 7 of the Employment Act 2002 (funding of employers’ liabilities to make payments of F5ordinary statutory paternity pay, additional statutory paternity pay or statutory adoption pay),
h
to decide any question as to the issue and content of a notice under subsection (2) of section 121C of the M2Social Security Administration Act 1992 (liability of directors etc. for company’s contributions),
i
to decide any issue arising under section 27 of the M3Jobseekers Act 1995 (employment of long-term unemployed: deductions by employers), or under any provision of regulations under that section, as to—
i
whether a person is or was an employee or employer of another,
ii
whether an employer is or was entitled to make any deduction from his contributions payments in accordance with regulations under section 27 of that Act,
iii
whether a payment falls to be made to an employer in accordance with those regulations,
iv
the amount that falls to be so deducted or paid, or
v
whether two or more employers are, by virtue of regulations under section 27 of that Act, to be treated as one,
F6ia
to decide whether to give or withdraw an approval for the purposes of paragraph 3B(1)(b) of Schedule 1 to the M4Social Security Contributions and Benefits Act 1992;
F7j
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
k
to decide whether a person is liable to a penalty under—
i
paragraph 7A(2) or 7B(2)(h) of Schedule 1 to the M5Social Security Contributions and Benefits Act 1992, or
ii
section 113(1)(a) of the M6Social Security Administration Act 1992,
l
m
to decide such issues relating to contributions, other than the issues specified in paragraphs (a) to (l) above or in paragraphs 16 and 17 of Schedule 3 to the M7Social Security Act 1998, as may be prescribed by regulations made by the Board.
2
Subsection (1)(c) and (e) above do not include any decision relating to Class 4 contributions other than a decision falling to be made—
a
under subsection (1) of section 17 of the Social Security Contributions and Benefits Act 1992 as to whether by regulations under that subsection a person is or was excepted from liability for Class 4 contributions, or his liability is or was deferred, or
b
under regulations made by virtue of subsection (3) or (4) of that section or section 18 of that Act.
3
Subsection (1)(g) above does not include—
a
any decision as to the making of subordinate legislation, or
4 F12
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I29 Regulations with respect to decisions.
1
Subject to the provisions of this Part and of the Social Security Administration Act 1992, provision may be made by the Board by regulations as to the making by their officer of any decision under or in connection with the Social Security Contributions and Benefits Act 1992, the Social Security Administration Act 1992 or the M8Jobseekers Act 1995 which falls to be made by such an officer.
2
Where it appears to an officer of the Board that a matter before him involves a question of fact requiring special expertise, he may direct that in dealing with that matter he shall have the assistance of one or more experts.
3
In subsection (2) above “expert” means a person appearing to the officer of the Board to have knowledge or experience which would be relevant in determining the question of fact requiring special expertise.
I310 Decisions varying or superseding earlier decisions.
1
F13Subject to subsection (2A) below,The Board may by regulations make provision—
a
for any decision of an officer of the Board under section 8 of this Act (including a decision superseding an earlier decision) to be varied either within the prescribed period or in prescribed cases or circumstances,
b
for any such decision to be superseded, in prescribed circumstances, by a subsequent decision made by an officer of the Board, and
c
for any such decision as confirmed or varied by the F14First-tier Tribunal or Upper Tribunal on appeal to be superseded, in the event of a material change of circumstances since the decision was made, by a subsequent decision made by an officer of the Board.
2
The date as from which—
a
any variation of a decision, or
b
any decision superseding an earlier decision,
is to take effect shall be determined in accordance with the regulations.
F152A
The decisions in relation to which provision may be made by regulations under this section shall not include decisions falling within section 8(1)(ia) above.
3
In this section “prescribed” means prescribed by regulations under this section.
I411 Appeals against decisions of Board.
1
This section applies to any decision of an officer of the Board under section 8 of this Act or under regulations made by virtue of section 10(1)(b) or (c) of this Act (whether as originally made or as varied under regulations made by virtue of section 10(1)(a) of this Act).
2
In the case of a decision to which this section applies—
a
b
in any other case, the person in respect of whom the decision is made and such other person as may be prescribed shall have a right to appeal to the F18tribunal.
3
In subsection (2)(b) above “prescribed” means prescribed by the Board by regulations.
4
This section has effect subject to section 121D of the M9Social Security Administration Act 1992 (appeals in relation to personal liability notices).
I512 Exercise of right of appeal.
1
Any appeal against a decision must be brought by a notice of appeal in writing given within 30 days after the date on which notice of the decision was issued.
2
The notice of appeal shall be given to the officer of the Board by whom notice of the decision was given.
F193
The notice of appeal shall specify the grounds of appeal.
4
F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I613 Regulations with respect to appeals.
C11
The Board may, by regulations made with the concurrence of the Lord Chancellor and the Lord Advocate, make provision with respect to appeals to the F21tribunal under this Part.
2
Regulations under subsection (1) above may, in particular—
a
make provision with respect to any of the matters dealt with in the following provisions of the Taxes Management Act 1970 —
i
F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ii
sections 48 to 54 (appeals to the F23tribunal under the Taxes Acts), and
iii
F24section 56 (payment of tax where there is a further appeal), or
b
provide for any of those provisions of that Act to apply, with such modifications as may be specified in the regulations, in relation to an appeal to the F25tribunal under this Part.
F262A
Regulations under subsection (1) above may provide for sections 11(2) and 13(2) of the Tribunals, Courts and Enforcement Act 2007 F27 to apply with such modifications as may be specified in the regulations in relation to an appeal to the tribunal under this Part.
3
F28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
F28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
F28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I714 Matters arising as respects decisions.
1
The Board may by regulations make provision as respects matters arising—
a
pending any decision of an officer of the Board under section 8 of this Act which relates to—
i
ii
any person’s liability for contributions,
b
pending the determination by the F31tribunal of an appeal against any such decision,
c
out of the variation, under regulations made under section 10 of this Act or on appeal, of any such decision, or
d
out of the making of a decision which, under regulations made under that section, supersedes an earlier decision.
2
Regulations under this section may, in particular—
a
make provision making a person liable to pay contributions pending the determination by the F31tribunal of an appeal against a decision of an officer of the Board, and
b
make provision as to the repayment in prescribed circumstances of contributions paid by virtue of the regulations.
3
I815 Power to make provision for period before commencement of new social security appeal provisions.
1
The Secretary of State may by regulations modify any of the enactments to which this subsection applies during any period in which section 8 of this Act is in force but Chapter II of Part I of the M10Social Security Act 1998 (social security decisions and appeals) is not yet wholly in force.
2
Subsection (1) above applies to—
a
Part II of the M11Social Security Administration Act 1992 (adjudication), and
b
the Acts amended by section 16 of, and Schedule 7 to, this Act.
I916 Decisions under Pension Schemes Act 1993.
1
The function of determining the questions referred to in subsection (1) of section 170 of the M12Pension Schemes Act 1993, as that section has effect before the commencement of paragraph 131 of Schedule 7 to the Social Security Act 1998, is hereby transferred to an officer of the Board.
C22
In section 170 of the Pension Schemes Act 1993 (decisions and appeals), as substituted by paragraph 131 of Schedule 7 to the Social Security Act 1998, for subsections (2) to (4) there is substituted—
2
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 Secretary of State;
b
to decide any issue arising in connection with payments under section 7 of the Social Security Act 1986 (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) Act 1992 (continuing in force of certain enactments repealed by the Social Security Act 1973).
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 53 or 54.
4
Sections 9 and 10 of the 1998 Act (revision of decisions and decisions superseding earlier decisions) apply as if—
a
any reference in those sections to a decision of the Secretary of State under section 8 of that Act included a reference to a relevant decision; and
b
any other reference in those sections to the Secretary of State were, in relation to a relevant decision, a reference to an officer of the Inland Revenue.
5
Regulations may make provision—
a
with respect to the procedure to be adopted on any application made under section 9 or 10 of the 1998 Act by virtue of subsection (4); and
b
generally with respect to such applications, revisions under section 9 and decisions under section 10;
but may not prevent such a revision or decision being made without such an application.
6
Section 12 of the 1998 Act (appeal to appeal tribunal) applies as if, for the purposes of subsection (1)(b) of that section, a relevant decision were a decision of the Secretary of State falling within Schedule 3 to the 1998 Act.
7
The following provisions of the 1998 Act (which relate to decisions and appeals)—
sections 13 to 18,
sections 25 and 26,
section 28, and
Schedules 4 and 5,
shall apply in relation to any appeal under section 12 of the 1998 Act by virtue of subsection (6) above as if any reference to the Secretary of State were a reference to an officer of the Inland Revenue.
17 Arrangements for discharge of decision-making functions.
1
The Secretary of State may make arrangements with the Board for any of his functions under Chapter II of Part I of the M13Social Security Act 1998 in relation to—
a
a decision whether a person was (within the meaning of regulations) precluded from regular employment by responsibilities at home, or
b
a decision whether a person is entitled to be credited with earnings or contributions in accordance with regulations made under section 22(5) of the M14Social Security Contributions and Benefits Act 1992,
to be discharged by the Board or by officers of the Board.
2
No such arrangements shall affect the responsibility of the Secretary of State or the application of Chapter II of Part I of the Social Security Act 1998 in relation to any decision.
3
Until the commencement of Chapter II of Part I of the Social Security Act 1998, the references to that Chapter in subsections (1) and (2) above shall have effect as references to Part II of the M15Social Security Administration Act 1992.
E1I1018 Amendments relating to decisions and appeals.
Schedule 7 to this Act (which contains amendments relating to decisions and appeals) shall have effect.
I1119F33 Interpretation of Part II.
In this Part—
“tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.
Pt. 2 (ss. 8-19) applied (1.4.1999) by 1992 c. 5, s. 117A(3) (as added (1.4.1999) by 1999 c. 2, s. 18, Sch. 7 para. 13; S.I. 1999/527, art. 2(b), Sch. 2)
Pt. 2 (ss. 8-19) extended (1.4.1999) by 1996 c. 18, s. 215(5) (as substituted (1.4.1999) by 1999 c. 2, s. 18, Sch. 7 para. 21; S.I. 1999/527, art. 2(b), Sch. 2)
Pt. 2 (ss. 8-19) excluded (3.3.1999) by S.I. 1999/527, art. 4(6)
Pt. 2 modified (28.7.2000) 1992 c. 2, Sch. 1 para. 3B(2) (as inserted (28.7.2000) by 2000 c. 19, ss. 77(2), 86(1) (with s. 83(6))
Pt 2 modified (22.3.2011) by National Insurance Contributions Act 2011 (c. 3), ss. 8(6)(a), 13(2)