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

Social Security Contributions and Benefits (Northern Ireland) Act 1992 U.K.

174.—(1) Paragraph 3B(1) 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;”.

Commencement Information

I1 Sch. 1 para. 174 in force at 1.4.2009, see art. 1(2)

(1)

Inserted by section 81 of the Child Support, Pensions and Social Security Act 2000 (c. 19).