Social Security Act 1998
This section has no associated Explanatory Memorandum
248. In section 10A(2)(d) (reference of issues by Secretary of State to Inland Revenue)(1)—
(a)for “tax appeal Commissioners” substitute “First-tier Tribunal or Upper Tribunal”; and
(b)for “their decision” substitute “the tribunal’s decision”.
(1)
Section 10A was inserted by paragraph 24 of Schedule 7 to the Social Security Contributions (Transfer of Functions, etc) Act 1999 (c. 2).