# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 174: Social Security Contributions and Benefits (Northern Ireland) Act 1992


(1) Paragraph 3B 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;”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/174 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-174
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.