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The Universal Credit, Personal Independence Payment, Jobseeker's Allowance and Employment and Support Allowance (Decisions and Appeals) Regulations 2013
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- UK Statutory Instruments
- 2013 No. 381
- PART 4
- Regulation 43
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There are currently no known outstanding effects for the The Universal Credit, Personal Independence Payment, Jobseeker's Allowance and Employment and Support Allowance (Decisions and Appeals) Regulations 2013, Section 43.
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Appeals raising issues for HMRCU.K.
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43.—(1) This regulation applies where—
(a)a person has appealed to the First-tier Tribunal and it appears to the First-tier Tribunal that an issue arises which, by virtue of section 8 of the Transfer Act, falls to be decided by HMRC; and
(b)the tribunal has required the Secretary of State to refer that issue to HMRC.
(2) Pending the final decision of any issue which has been referred to HMRC in accordance with paragraph (1), the Secretary of State may revise the decision under appeal under section 9 of the 1998 Act, or make a further decision under section 10 of that Act superseding that decision, in accordance with the Secretary of State's determination of any issue other than one which has been so referred.
(3) On receipt by the Secretary of State of the final decision of an issue which has been referred to HMRC in accordance with paragraph (1), the Secretary of State must consider whether the decision under appeal ought to be revised or superseded under the 1998 Act, and—
(a)if so, revise it or make a further decision which supersedes it; or
(b)if not, invite the First-tier Tribunal to determine to appeal.
(4) In this regulation, “final decision” and “Transfer Act” have the same meaning as in regulation 42 (issues for HMRC).
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