“(4)

Where—

(a)

a decision relating to contributions falls to be made under or by virtue of Article 7, 9 or 10 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999; and

(b)

the decision will affect a person’s liability for, or the amount of, any interest due in respect of those contributions, regulations under sub-paragraph (1) above shall not require any such interest to be paid until the decision has been made.”.

“(12)

A penalty under section 98A of that Act as it applies by virtue of this paragraph shall not be imposed where—

(a)

a decision relating to contributions falls to be made under or by virtue of Article 7, 9 or 10 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, and has not yet been made; and

(b)

the decision will affect a person’s liability for the penalty, or the amount of it.”.

“Issues arising in proceedings: contributions, etc.111A.

(1)

This section applies to proceedings before a court—

(a)

for an offence under this Act or the Jobseekers (Northern Ireland) Order 1995; or

(b)

involving any question as to the payment of contributions (other than a Class 4 contribution recoverable in accordance with section xxx5 of the Contributions and Benefits Act); or

(c)

for the recovery of any sums due to the Inland Revenue or the National Insurance Fund.

(2)

A decision of an officer of the Inland Revenue which—

(a)

falls within Article 7(1) of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999; and

(b)

relates to or affects an issue arising in the proceedings,

shall be conclusive for the purposes of the proceedings.

(3)

If—

(a)

any such decision is necessary for the determination of the proceedings, and

(b)

the decision of an officer of the Inland Revenue has not been obtained under Article 7 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999,

the decision shall be referred to such an officer to be made in accordance (subject to any necessary modifications) with Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.

(4)

Subsection (2) above does not apply where, in relation to the decision—

(a)

an appeal has been brought but not determined;

(b)

an appeal has not been brought (or, as the case may be, an application for leave to appeal has not been made) but the time for doing so has not yet expired; or

(c)

an application for variation of the decision has been made under regulations made under Article 9 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.

(5)

In a case falling within subsection (4) above the court shall adjourn the proceedings until such time as the final decision is known; and that decision shall be conclusive for the purposes of the proceedings.”.

“Payment of travelling expenses by the Commissioners of Inland Revenue156A

The Inland Revenue may pay such travelling expenses as they may determine—

(a)

to persons required by them to attend any interview in connection with the operation of the Contributions and Benefits Act, this Act, or Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999;.

(b)

to persons attending local offices in connection with the operation of the Contributions and Benefits Act, this Act, or Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.”.

“Reports by Inland Revenue.166A.

(1)

The Inland Revenue shall prepare, either annually or at such times or intervals as may be prescribed, a report on the standards achieved by their officers in the making of decisions against which, by virtue of section 165(6), an appeal lies to an appeal tribunal constituted under Chapter I of Part II of the Social Security (Northern Ireland) Order 1998.

(2)

Any report under this section—

(a)

may be included in any annual report by the Inland Revenue of which a copy is laid before each House of Parliament, or

(b)

may be annexed to any report of the Secretary of State under section 81 of the Social Security Act 1998105.

(3)

A copy of every report under this section shall be laid before each House of Parliament unless the report is included in, or annexed to, a report of which a copy is so laid.”.

“Reference of issues by the Department to Inland Revenue

Reference of issues by the Department to Inland Revenue.11A.

(1)

Regulations may make provision requiring the Department, where on consideration of any claim or other matter it is of the opinion that there arises any issue which under Article 7 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 falls to be decided by an officer of the Inland Revenue, to refer the issue to the Inland Revenue.

(2)

Regulations under this Article may—

(a)

provide for the Inland Revenue to give the Department a preliminary opinion on any issue referred to them,

(b)

specify the circumstances in which an officer of the Inland Revenue is to make a decision under Article 7 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 on a reference by the Department,

(c)

enable or require the Department, in specified circumstances, to deal with any other issue arising on consideration of the claim or other matter pending the decision on the referred issue, and

(d)

require the Department to decide the claim or other matter in accordance with the decision of an officer of the Inland Revenue on the issue referred to them, or in accordance with any determination of the tax appeal Commissioners made on appeal from their decision.”.

“(4)

In this Article and Article 15 “the principal parties” means—

(a)

the persons mentioned in paragraph (3)(a) and (b) of that Article, and

(b)

where applicable, the person mentioned in paragraph (3)(d) and such a person as is first mentioned in paragraph (4) of that Article.”.

“Appeals dependent on issues falling to be decided by Inland Revenue

Appeals dependent on issues falling to be decided by Inland Revenue24A.

(1)

Regulations may make provision for an appeal tribunal or Commissioner, where on any appeal there arises any issue which under Article 7 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 falls to be decided by the Inland Revenue, to require the Department to refer the issue to the Inland Revenue.

(2)

Regulations under this Article may—

(a)

provide for the appeal to be referred to the Department pending the decision by an officer of the Inland Revenue,

(b)

enable or require the Department, in specified circumstances, to deal with any other issue arising on the appeal pending the decision on the referred issue, and

(c)

enable the Department, on receiving the decision of an officer of the Inland Revenue, or any determination of the tax appeal Commissioners made on an appeal from his decision—

(i)

to revise his decision,

(ii)

to make a decision superseding his decision, or

(iii)

to refer the appeal to the appeal tribunal or Commissioner for determination.”.

“(1A)

In paragraph (1) “decision” does not include any decision made by an officer of the Inland Revenue, other than a decision under or by virtue of Part III of the Pension Schemes (Northern Ireland) Act 1993.”.