{
  "url": "https://openlegislation.uk/national-insurance-contributions-act-2014/section-6",
  "json_url": "https://openlegislation.uk/national-insurance-contributions-act-2014/section-6.json",
  "legislation": "ukpga/2014/7",
  "legislation_title": "National Insurance Contributions Act 2014",
  "legislation_url": "https://openlegislation.uk/national-insurance-contributions-act-2014",
  "path": "section/6",
  "kind": "section",
  "number": "6",
  "heading": "Decisions and appeals about entitlements to make deductions etc",
  "text": "(1) In Part 2 of the Social Security Contributions (Transfer of Functions, etc) Act 1999 (decisions and appeals), in section 8(1) (decisions of officers of Revenue and Customs), after paragraph (e) insert—\n“(ea) to decide whether a person is or was entitled to make a deduction under section 4 of the National Insurance Contributions Act 2014 (deductions etc of employment allowance) and, if so, the amount the person is or was entitled to deduct,\n(eb) to decide whether a person is or was entitled to a repayment under that section and, if so, the amount of the repayment,”.\n(2) In Part 3 of the Social Security Contributions (Transfer of Functions, etc) (Northern Ireland) Order 1999 (S.I. 1999/671) (decisions and appeals), in Article 7(1) (decisions of officers of Revenue and Customs), after paragraph (e) insert—\n“(ea) to decide whether a person is or was entitled to make a deduction under section 4 of the National Insurance Contributions Act 2014 (deductions etc of employment allowance) and, if so, the amount the person is or was entitled to deduct,\n(eb) to decide whether a person is or was entitled to a repayment under that section and, if so, the amount of the repayment,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/7/section/6",
    "retrieved_at": "2026-10-29T09:07:47.990329+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."
}