SCHEDULE 3 Minor, consequential and supplemental provisions

Social Security Act 1998

160.  In section 24A (appeals dependent on issues falling to be decided by Inland Revenue)(1)—

(a) in subsection (1) for “an appeal tribunal or Commissioner” substitute “the First-tier Tribunal or Upper Tribunal”; and

(b) in subsection (2)(c)(iii) for “appeal tribunal or Commissioner” substitute “First-tier Tribunal or Upper Tribunal”.

(1)

Section 24A was inserted by paragraph 33 of Schedule 7 to the Social Security Contributions (Transfer of Functions, etc) Act 1999 (c.2).