The Social Security Contributions (Decisions and Appeals) Regulations 1999

PART IINTRODUCTORY

1Citation and commencement

2Interpretation

PART IIDECISIONS

3Decisions—general

4Notice of decision

5Variation of decision

6Decision superseding earlier decision

PART IIIAPPEALS

7Application of the Taxes Management Act 1970 in relation to reviews and appeals with modifications

8Multiple appeals

8ATransfer of proceedings to the Special Commissioners etc.

9Proceedings brought out of time

10Determination of appeals by the tribunal

11Settling of appeals by agreement

12Appeals from the tribunal

1999 No. 1027

SOCIAL SECURITY

The Social Security Contributions (Decisions and Appeals) Regulations 1999

Made30th March 1999

Laid before Parliament30th March 1999

Coming into force1st April 1999

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 9, 10, 11, 13, 24 and 25 of the Social Security Contributions (Transfer of Functions, etc.) Act 19991 and by Articles 8, 9, 10, 12 and 23 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 19992 and, in relation to Part III of this instrument, with the concurrence of the Lord Chancellor and the Lord Advocate, hereby make the following Regulations: