The Social Security Contributions, etc. (Decisions and Appeals—Transitional Modifications) Regulations 1999

Explanatory Note

(This note is not part of the Regulations)

These Regulations provide for certain provisions of the Social Security Contributions and Benefits Act 1992, the Social Security Administration Act 1992 (“the Administration Act”) and the Pension Schemes Act 1993 to have effect subject to specified modifications on and after 1st April 1999 (when Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (“the 1999 Act”) comes into force) until Chapter II of Part I of the Social Security Act 1998 (“the 1998 Act”) is wholly in force.

Part I of the 1998 Act enacts new arrangements for decisions and appeals in relation to matters arising under social security legislation, but the provisions of that Part are not yet substantially in force. Until they are wholly in force, and to the extent that they are not in force, arrangements for social security decisions and appeals continue to be governed by Part II of the Administration Act, which will be repealed once Part I of the 1998 Act is wholly in force.

By virtue of the 1999 Act, decisions in relation to certain social security matters will, with effect from 1st April 1999, fall to be made by officers of the Inland Revenue, and appeals will be determined by the tax appeal Commissioners, under Part II of that Act. These Regulations modify provisions in Part II of the Administration Act (for so long as those provisions remain in force), and certain other provisions, so that the existing arrangements for social security decisions and appeals will work satisfactorily alongside the arrangements introduced by Part II of the 1999 Act until such time as the arrangements introduced by the 1998 Act are fully operational.