SCHEDULES

SCHEDULE 7 U.K. Decisions and appeals

Extent Information

E1 Sch. 7 extends to Northern Ireland for certain purposes see s. 28(5)(f)

Social Security Act 1998 (c. 14) E+W+S

35 E+W+SIn 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;”.