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

14 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.