SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Social Security Contributions and Benefits (Northern Ireland) Act 1992I1174
1
Paragraph 3B106 of Schedule 1 (prohibition on deduction or recovery of class I contributions) is amended as follows.
2
In sub-paragraph (8) omit “to the Special Commissioners”.
3
In sub-paragraph (9)—
a
for “the Special Commissioners may” substitute “that is notified to the tribunal, the tribunal may”; and
b
in paragraph (b) for “Special Commissioners think” substitute “tribunal thinks”.
4
For sub-paragraph (14) substitute—
14
In this paragraph “tribunal” means the First-tier Tribunal or, where determined under Tribunal Procedure Rules, the Upper Tribunal;