C1Part II Decisions and appeals
I114 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
statutory sick pay or statutory maternity pay, or
ii
any person’s liability for contributions,
b
pending the determination by the tax appeal Commissioners 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 tax appeal Commissioners 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
Regulations under this section must be made with the concurrence of the Secretary of State in so far as they relate to statutory sick pay or statutory maternity pay.
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)