SCHEDULE 1 Consequential Amendments and Supplemental Provisions – Primary Legislation

Social Security Act 1998

249.  In section 24A(2)(c) (appeals dependent on issues falling to be decided by Inland Revenue)(1) for “tax appeal Commissioners” 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 and subsection (2)(c) was amended by paragraph 160 of S.I. 2008/2833.