Paragraph 174 Social Security Contributions and Benefits (Northern Ireland) Act 1992

(1)

Paragraph 3B^f1 of Schedule 1 (prohibition on deduction or recovery of class I contributions) is amended as follows.

(2)

In sub-paragraph (8) omit “to the Special Commissioners”.

(3)

In sub-paragraph (9)—

(a)

for “the Special Commissioners may” substitute “that is notified to the tribunal, the tribunal may”; and

(b)

in paragraph (b) for “Special Commissioners think” substitute “tribunal thinks”.

(4)

For sub-paragraph (14) substitute—

“(14)
In this paragraph “tribunal” means the First-tier Tribunal or, where determined under Tribunal Procedure Rules, the Upper Tribunal;”.

Annotations

f1: Inserted by section 81 of the Child Support, Pensions and Social Security Act 2000 (c. 19).