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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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Legislation: The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009: Consequential changes to existing legislation

The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (SI 2009 No 56) (the Order) made consequential changes relating to tax tribunals and the appeals they consider. The changes reflect the introduction of the tribunals system for dealing with appeals which include matters relating to National Insurance contributions (NIC) and Statutory Payments (SPs), which took effect on 1 April 2009. The table below shows, for the relevant legislation that covers decisions and appeals for NIC and SPs, the paragraphs in either Schedule 1 or 2 of the Order that makes consequential amendments.

The consequential changes include replacing references to the “tax appeal Commissioners” with “tribunal” or “First-tier Tribunal or Upper Tribunal”.

Schedule of the Order Paragraphs of Schedule in the Order Legislation amended
     
1 5 to 62 The Taxes Management Act 1970
169 The Social Security Contributions and Benefits Act 1992  
170 to 172 The Social Security Administration Act 1992  
173 to 174 The Social Security Contributions and Benefits (Northern Ireland) Act 1992  
175 to 176 The Social Security Administration (Northern Ireland) Act 1992  
247 to 250 The Social Security Act 1998  
268 to 275 The Social Security Contributions (Transfer of Functions, etc.) Act 1999  
334 to 358 The Income Tax (Earnings and Pensions) Act 2003  
2 41 to 44 The Social Security (Northern Ireland) Order 1998 (SI 1998 No 1506)
50 to 56 The Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SI 1999 No 671)  
59 to 67 The Social Security Contributions (Decisions and Appeals) Regulations 1999 (SI 1999 No 1027)  
74 to 76 The Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)