http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/7

http://www.legislation.gov.uk/ukpga/1999/2/schedule/7/paragraph/35

Social Security Contributions (Transfer of Functions, etc. ) Act 1999

An Act to transfer from the Secretary of State to the Commissioners of Inland Revenue or the Treasury certain functions relating to national insurance contributions, the National Insurance Fund, statutory sick pay, statutory maternity pay or pension schemes and certain associated functions relating to benefits; to enable functions relating to any of those matters in respect of Northern Ireland to be transferred to the Secretary of State, the Commissioners of Inland Revenue or the Treasury; to make further provision, in connection with the functions transferred, as to the powers of the Commissioners of Inland Revenue, the making of decisions and appeals; to provide that rebates payable in respect of members of money purchase contracted-out pension schemes are to be payable out of the National Insurance Fund; and for connected purposes.

1999-02-25

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2024-05-17

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2024-02-21

SCHEDULES

E1SCHEDULE 7 Decisions and appeals

Annotations:

Extent Information

Sch. 7 extends to Northern Ireland for certain purposes see s. 28(5)(f)

Social Security Act 1998 (c. 14)

35

In section 39(1) of the Social Security Act 1998 (interpretation of Chapter II of Part I)—

a

in the definition of “Commissioner”, after “ “Commissioner”” there is inserted “ (except in the expression “tax appeal Commissioners”) ”, and

b

at the end of subsection (1) there is inserted—

“tax appeal Commissioners” means the Commissioners for the general purposes of the income tax appointed under section 2 of the Taxes Management Act 1970 or the Commissioners for the special purposes of the Income Tax Acts appointed under section 4 of that Act;