Paragraph 272 Social Security Contributions (Transfer of Functions, etc) Act 1999

(1)

Section 13 (regulations with respect to appeals)^f1 is amended as follows.

(2)

In subsection (1) for “tax appeal Commissioners” substitute “tribunal”.

(3)

In subsection (2)—

(a)

omit paragraph (a)(i);

(b)

in paragraph (a)(ii) for “tax appeal Commissioners” substitute “tribunal”;

(c)

in paragraph (a)(iii) “for sections 56 and 56A (appeals from their decisions)” substitute “section 56 (payment of tax where there is a further appeal)”; and

(d)

in paragraph (b) for “tax appeal Commissioners” substitute “tribunal”.

(4)

Omit subsections (3) to (5).

Annotations

Footnotes

f1: Section 13(1) was amended by S.I. 1999/678.