Amendment of the Social Security Contributions (Decisions and Appeals) Regulations 1999
This section has no associated Explanatory Memorandum
2. After regulation 12(2) of the Social Security Contributions (Decisions and Appeals) Regulations 1999(1) (appeals from the tribunal), insert—
“(3) The reference to section 56 of the Taxes Management Act 1970(2) in this regulation includes a reference to that section as amended by section 225(1) of the Finance Act 2014(3) (protection of the revenue pending further appeals).”.
(1)
S.I. 1999/1027; relevantly amending instruments are S.I. 2009/777, 2010/2451 and 2015/174.
(2)
1970 c. 9. Section 56 was substituted by S.I. 2009/56 and amended by section 225(1) of the Finance Act 2014 (c. 26).
(3)