Cookies on Legislation.gov.uk

The cookies on legislation.gov.uk do two things: they remember any settings you've chosen so you don't have to choose them on every page, and they help us understand how people browse our website, so we can make improvements and fix problems. We need your consent to use some of these cookies.

The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Social Security Administration Act 1992U.K.

This section has no associated Explanatory Memorandum

171.—(1) Section 121D (appeals in relation to personal liability notices)(1) is amended as follows.

(2) In subsection (2) omit “to the Special Commissioners”.

(3) In subsection (5)—

(a)for “the Special Commissioners shall” substitute “and is notified to the tribunal, the tribunal shall”; and

(b)for “Special Commissioners see” substitute “tribunal sees”.

(4) In subsection (6) for the definition of “the Special Commissioners” substitute—

““tribunal” means the First-tier Tribunal or, where determined under Tribunal Procedure Rules, the Upper Tribunal;”.

Commencement Information

I1Sch. 1 para. 171 in force at 1.4.2009, see art. 1(2)

(1)

Section 121D was inserted by section 64 of the Social Security Act 1998 (c. 14). Subsections (3), (5) and (6) were amended by section 5 of, and paragraph 11 of Schedule 5 to, the Social Security Contributions (Transfer of Functions, etc) Act 1999 (c. 2).