DANSP50200 - Appeals: Legislation

Social Security Contributions (Transfer of Functions, etc.) Act 1999 (the Transfer Act)

Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SI 1999 No 671) (the Order 1999)

Social Security Contributions (Decisions and Appeals) Regulations 1999 (SI 1999 No 1027) (the Regulations)

The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (SI 2009 No 56) (the Order 2009) amended the above legislation to take account of tribunals reform from 1 April 2009. The legislation that specifically deals with appeals against decisions made under section 8 of the Transfer Act and article 7 of the Order 1999 is:

  • Section 11 of the Transfer Act and article 10 of the Order 1999 - this sets out who has a right of appeal against decisions, see DANSP50300.
  • Section 12 of the Transfer Act and article 11 of the Order 1999 - this sets out how and when a person can appeal against a decision issued under section 8 of the Transfer Act or article 7 of the Order 1999, see DANSP51000.
  • Section 13 of the Transfer Act and article 12 of the Order 1999 - this makes provision for regulations to be made with respect to appeals.
  • Regulation 7 of the Regulations - this applies provisions of sections 49A to 49I of the Taxes Management Act 1970 which contain provisions about reviews and appeals, see ARTG2100 and ARTG4000 for more information.
  • Regulation 9 of the Regulations - this applies section 49 of the Taxes Management Act 1970 to appeals made outside of the normal time limits, see DANSP51300.
  • Regulation 10 of the Regulations - makes provision for the tribunal to vary a decision issued under section 8 of the Transfer Act or article 7 of the Order 1999, see ARTG8910.
  • Regulation 11 of the Regulations - makes provisions that allow appeals to be settled by agreement before an appeal is determined by the tribunal, see DANSP52000.
  • Regulation 12 of the Regulations - this applies section 56 of the Taxes Management Act 1970 to appeals against decisions issued under section 8 of the Transfer Act or article 7 of the Order 1999, see ARTG8930.