The Social Security Contributions (Decisions and Appeals) Regulations 1999

Appeals from tax appeal Commissioners

12.—(1) Sections 56(1) (statement of case for the opinion of the High Court) and 56A(2) (appeals from Special Commissioners) of the Management Act apply to appeals to the tax appeal Commissioners under Part II of the Transfer Act and Part III of the Transfer Order with the modifications specified in this regulation.

(2) In those sections “a party to an appeal” includes the appellant, the officer of the Board and–

(a) in the case of an appeal against a decision relating to a person’s entitlement to statutory sick pay or statutory maternity pay, the employee and the employer concerned; and

(b) in any other case, any other person named in the decision.

(3) In the said section 56A “the appellant or the inspector or other officer of the Board” includes–

(a) in the case of an appeal against a decision relating to a person’s entitlement to statutory sick pay or statutory maternity pay, the employee and the employer concerned; and

(b) in any other case, any other person named in the decision.

(1)

Section 56 was amended by section 45(3) of the Finance (No. 2) Act 1975 (c. 45), paragraph 6 of Schedule 22 to the Finance Act 1984 (c. 43), section 156(3) of the Finance Act 1989 (c. 26) and S.I. 1994/1813.

(2)

Section 56A was inserted by paragraph 7 of Schedule 22 to the Finance Act 1984 and substituted by S.I. 1994/1813.