10.—(1) This Article applies to any decision of an officer of the Board under Article 7 of this Order or under regulations made by virtue of Article 9(1)(b) or (c) of this Order (whether as originally made or as varied under regulations made by virtue of Article 9(1)(a) of this Order).
(2) In the case of a decision to which this Article applies—
(a)if it relates to a person’s entitlement to statutory sick pay or statutory maternity pay, the employee and employer concerned shall each have a right to appeal to the tax appeal Commissioners, and
(b)in any other case, the person in respect of whom the decision is made and such other person as may be prescribed shall have a right to appeal to the tax appeal Commissioners.
(3) In paragraph (2)(b) of this Article “prescribed” means prescribed by the Board by regulations.
(4) This Article has effect subject to section 115C(1) of the Administration Act (appeals in relation to personal liability notices).
Commencement Information
I1Art. 10 not in force at made date, see art. 1
I2Art. 10 in force at 26.3.1999 for specified purposes by S.R. 1999/149, art. 2(b), Sch. 1 (with arts. 3-6)
I3Art. 10(1)-(3) in force at 1.4.1999 in so far as not already in force by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)
I4Art. 10(4) in force at 6.4.1999 in so far as not already in force by S.R. 1999/149, art. 2(d), Sch. 3 (with arts. 3-6)
Section 115C was inserted by Article 60 of the Social Security (Northern Ireland) Order 1998.