{
  "url": "https://openlegislation.uk/national-insurance-contribution-credits-transfer-of-functions-order-2009/article-4",
  "json_url": "https://openlegislation.uk/national-insurance-contribution-credits-transfer-of-functions-order-2009/article-4.json",
  "legislation": "uksi/2009/1377",
  "legislation_title": "The National Insurance Contribution Credits (Transfer of Functions) Order 2009",
  "legislation_url": "https://openlegislation.uk/national-insurance-contribution-credits-transfer-of-functions-order-2009",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Decisions and appeals",
  "text": "(1) In the application of the provisions listed in article 3(2) to a decision to which article 2 applies, any reference to the Secretary of State (other than in a reference to a decision of the Secretary of State under section 8(1)) is to have effect as a reference to the Commissioners for Her Majesty’s Revenue and Customs.\n(2) Paragraph (1) does not apply to references contained in sections 21 to 23.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/1377/article/4",
    "retrieved_at": "2026-10-29T03:11:21.838377+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}