Paragraph 10
A “NICs appeal” means—
(a)
an appeal, under section 11 of SSC(TF)A 1999 or Article 10 of the Social Security Contributions (Transfer of Functions, etc) (Northern Ireland) Order 1999 (S.I. 1999/671), against a NICs decision relating to relevant contributions, or
(b)
an appeal against any determination of—
(i)
an appeal within paragraph (a), or
(ii)
an appeal within this paragraph.