Paragraph 54 Social Security Contributions (Transfer of Functions etc) (Northern Ireland) Order 1999

Article 12 (regulations with respect to appeals) is amended as follows.

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

Omit paragraph (2)(a)(i).

In paragraph (2)(a)(ii) for “tax appeal Commissioners under the Taxes Acts” substitute “tribunal”;

In paragraph (2)(a)(iii) for “sections 56 and 56A (appeals from their decisions)” substitute “section 56 (payment of tax where there is a further appeal)”.

In paragraph (2)(b) for “tax appeal Commissioners” substitute “tribunal”.

Omit paragraphs (3), (4) and (5).