SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation

Social Security Contributions (Transfer of Functions, etc) Act 1999I1272

1

Section 13 (regulations with respect to appeals)151 is amended as follows.

2

In subsection (1) for “tax appeal Commissioners” substitute “tribunal”.

3

In subsection (2)—

a

omit paragraph (a)(i);

b

in paragraph (a)(ii) for “tax appeal Commissioners” substitute “tribunal”;

c

in paragraph (a)(iii) “for sections 56 and 56A (appeals from their decisions)” substitute “section 56 (payment of tax where there is a further appeal)”; and

d

in paragraph (b) for “tax appeal Commissioners” substitute “tribunal”.

4

Omit subsections (3) to (5).