The Social Security Contributions (Decisions and Appeals) (Amendment) Regulations 2001

Made13th December 2001

Laid before Parliament19th December 2001

Coming into force31st January 2002

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 13(1) and (2) and 25(3) of the Social Security Contributions (Transfer of Functions, etc.) Act 19991 and Articles 12(1) and (2) and 23(3) of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 19992, with the concurrence of the Lord Chancellor and the Scottish Ministers3, hereby make the following Regulations:

Citation and commencement1

These Regulations may be cited as the Social Security Contributions (Decisions and Appeals) (Amendment) Regulations 2001 and shall come into force on 31st January 2002.

Amendments to the Social Security Contributions (Decisions and Appeals) Regulations 1999

2

Amend the Social Security Contributions (Decisions and Appeals) Regulations 19994 in accordance with the provisions of regulations 3 and 4.

3

In regulation 8 for paragraph (1) substitute—

1
This regulation applies where there is more than one appeal under Part II of the Transfer Act or Part III of the Transfer Order against the same decision and none of the appellants has elected in accordance with section 46(1) of the Management Act5 to bring the appeal before the Special Commissioners instead of before the General Commissioners.

4

After regulation 8 insert—

Transfer of proceedings to the Special Commissioners etc.8A
1
Subsections (2), (3), (3A), (4) and (5) of section 446 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 as they apply to proceedings relating to income tax with the modifications specified in this regulation.
2
In those subsections “the Taxes Acts” includes Part II of the Transfer Act and Part III of the Transfer Order.
3
In the said subsection (2) for “the said rules” substitute “the rules relating to the assignment of appeals given in the Social Security Contributions (Decisions and Appeals) Regulations 1999”.
4
In the said subsection (4) after “this section” insert “or the Social Security Contributions (Decisions and Appeals) Regulations 1999”.

Nick MontaguDave HartnettTwo of the Commissioners of Inland RevenueDated 22nd November 2001

The Lord Chancellor and the Scottish Ministers concur in these Regulations.

Irvine of Lairg, CDated 1st December 2001

James R WallaceA member of the Scottish ExecutiveDated 13th December 2001

(This note is not part of the Regulations)

These Regulations amend the Social Security Contributions (Decisions and Appeals) Regulations 1999 (S.I.1999/1027) (“the principal Regulations”).

The amendments made are in consequence of the provisions of Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 and Part III of the Social Security (Transfer of Functions, etc.) (Northern Ireland) Order 1999 and concern appeals against decisions in relation to social security contributions and entitlements to statutory sick pay and statutory maternity pay.

Regulation 1 provides for citation and commencement.

Regulations 2 to 4 amend the principal Regulations. The main purpose of the amendments is to provide for certain provisions of section 44 of the Taxes Management Act 1970 (c. 9) (transfer of proceedings to the Special Commissioners etc.) to apply with modifications to appeals as they apply to proceedings relating to income tax.