Appeals: Who has a right of appeal: Appeals against varied decisions
Section 11 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999; Article 10 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SI 1999 No 671);
DANSP44100 explains what a varied decision is and when they should be issued.
All those named in the varied decision have a right of appeal against that varied decision if they were named in the original decision and did not appeal against the original decision, see DANSP45400.