The Social Security (Contributions) (Amendment No. 8) Regulations 2007 (revoked)

This section has no associated Explanatory Memorandum

3.—(1) Amend regulation 1(2) (interpretation) as follows.

(2) After the definition of “cash voucher” insert—

the Commissioner” means, for the purposes of the definition of “official error”, the Chief Social Security Commissioner or any other Social Security Commissioner and includes a tribunal of three or more Commissioners constituted under section 16(7) of the Social Security Act 1998;M1.

(3) After the definition of “official computer system” insert—

official error” means, for the purposes of regulations 50B and 61A, an error —

(a)

made by an officer of the Department for Work and Pensions or an officer of Revenue and Customs acting as such which no person outside the Department for Work and Pensions or Her Majesty's Revenue and Customs caused or to which no person outside the Department for Work and Pensions or Her Majesty's Revenue and Customs materially contributed, or

(b)

made by a person employed by a service provider and to which no person who was not so employed materially contributed,

but excludes any error of law which is shown to have been an error by virtue of a subsequent decision of a Commissioner or the court;..

(4) After the definition of “securities” and “securities option” insert—

service provider” means, for the purposes of the definition of “official error”, a person providing services to the Secretary of State for Work and Pensions or to Her Majesty's Revenue and Customs;.

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