Reviews and appeals
59Exercise of right of appeal
(1)
An appeal under section 56 is to the appropriate tribunal.
(2)
“The appropriate tribunal” means—
(a)
the First-tier Tribunal, or
(b)
in Northern Ireland, the appeal tribunal.
(3)
“Appeal tribunal” means an appeal tribunal constituted under Chapter 1 of Part 2 of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)).
(4)
Regulations may provide for any provision contained in or made under the following legislation to apply in relation to appeals under section 56, with such modifications as may be specified in regulations—
(a)
Chapter 2 of Part 1 of the Social Security Act 1998 (social security appeals: Great Britain);
(b)
Chapter 2 of Part 2 of the Social Security (Northern Ireland) Order 1998 (social security appeals: Northern Ireland);
(c)
section 54 of the Taxes Management Act 1970 (settling of appeals by agreement).