SCHEDULE 2Consequential Amendments and Supplemental Provisions – Secondary Legislation
Social Security Contributions (Decisions and Appeals) Regulations 1999I165
1
Regulation 10 (determination of appeals by tax appeal commissioners) is amended as follows.
2
In the heading for “tax appeal Commissioners” substitute “the tribunal”.
3
Omit “to the tax appeal Commissioners”.
4
After “Order” insert “that is notified to the tribunal”.
5
For “majority of the Commissioners present at the hearing, by examination of the appellant on oath or affirmation or by other evidence,” substitute “tribunal”.