The Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999

27.  After Article 24 of that Order there is inserted— N.I.

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

Appeals dependent on issues falling to be decided by Inland Revenue

24A.— (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.”.

Commencement Information

I1 Sch. 6 para. 27 not in force at made date, see art. 1

I2 Sch. 6 para. 27 in force at 15.6.1999 for specified purposes by S.R. 1999/271, art. 2(a), Sch. Pt. I (with art. 4)

I3 Sch. 6 para. 27 in force at 5.7.1999 in so far as not already in force by S.R. 1999/271, art. 2(b), Sch. Pt. II (with art. 4)