Legislation: The Tribunals, Courts and Enforcement Act 2007
The Tribunals, Courts and Enforcement Act 2007 (the Act) makes provision about matters related to tribunals, the Courts and the enforcement and management of debts. In particular, section 3 established the tribunals system which took effect from 1 April 2009 for National Insurance contributions, employment status and statutory payments.
Part 1 of the Act creates a statutory framework for tribunals, bringing previous tribunal jurisdictions together and providing a structure for jurisdictions and appeal rights.
The Act created two tribunals, the
- First-tier Tribunal, and
- the Upper Tribunal.
This Act applies to the UK which includes Great Britain and Northern Ireland.