The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (SI 2009 No 56) amended the
- 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), and
- Social Security Contributions (Decisions and Appeals) Regulations 1999 (SI 1999 No 1027) (the Regulations)
to take account of tribunals reform from 1 April 2009.
The legislation that specifically deals with reviews of decisions made under section 8 of the Transfer Act and article 7 of the Order, is section 13(2)(a)(ii) of the Transfer Act and article 12(2)(a)(ii) of the Order. This provides the authority for regulations to be made that make provision for matters dealt with in sections 48 to 54 of the Taxes Management Act 1970. This includes provisions about reviews.
Regulation 7 of the Regulations applies provisions of sections 49A to 49I of the Taxes Management Act 1970 which contain the provisions about reviews of decisions about NIC, employment status or statutory payments. See ARTG4000 for guidance about reviews.