# The National Insurance Contribution Credits (Transfer of Functions) Order 2009, Article 4: Decisions and appeals


(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.
(2) Paragraph (1) does not apply to references contained in sections 21 to 23.

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Source: https://www.legislation.gov.uk/uksi/2009/1377/article/4 (the official version)
Page: https://openlegislation.uk/national-insurance-contribution-credits-transfer-of-functions-order-2009/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.