Social Security Contributions (Transfer of Functions, etc) Act 1999U.K.
This section has no associated Explanatory Memorandum
272.—(1) Section 13 (regulations with respect to appeals)(1) 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).
Commencement Information
I1Sch. 1 para. 272 in force at 1.4.2009, see art. 1(2)
(1)
Section 13(1) was amended by S.I. 1999/678.