Section 170 Decisions and appealsF1 I1 C1 C2

England, Wales and Scotland

(1)

Section 2 (use of computers) of the Social Security Act 1998 (“the 1998 Act”) applies as if, for the purposes of subsection (1) of that section, this Act were a relevant enactment.

(F22)

It shall be for an officer of the Inland Revenue—

(a)

to make any decision that falls to be made under or by virtue of Part III of this Act, other than a decision which under or by virtue of that Part falls to be made by the Secretary of State;

(b)

to decide any issue arising in connection with payments under section 7 of the Social Security Act 1986 (occupational pension schemes becoming contracted-out between 1986 and 1993); and

(c)

to decide any issue arising by virtue of regulations made under paragraph 15 of Schedule 3 to the Social Security (Consequential Provisions) Act 1992 (continuing in force of certain enactments repealed by the Social Security Act 1973).

(3)

In the following provisions of this section a “relevant decision” means any decision which under subsection (2) falls to be made by an officer of the Inland Revenue, other than a decision under section 53 F3... .

(4)

Sections 9 and 10 of the 1998 Act (revision of decisions and decisions superseding earlier decisions) apply as if—

(a)

any reference in those sections to a decision of the Secretary of State under section 8 of that Act included a reference to a relevant decision; and

(b)

any other reference in those sections to the Secretary of State were, in relation to a relevant decision, a reference to an officer of the Inland Revenue.

(5)

Regulations may make provision—

(F4a)

generally with respect to the making of relevant decisions;

(b)

with respect to the procedure to be adopted on any application made under section 9 or 10 of the 1998 Act by virtue of subsection (4); and

(c)

generally with respect to such applications, revisions under section 9 and decisions under section 10;

but may not prevent F5a revision under section 9 or decision under section 10 being made without such an application.

(6)

Section 12 of the 1998 Act (appeal to F6First-tier Tribunal) applies as if, for the purposes of subsection (1)(b) of that section, a relevant decision were a decision of the Secretary of State falling within Schedule 3 to the 1998 Act.

(7)

The following provisions of the 1998 Act (which relate to decisions and appeals)—

sections 13 to 18,
sections 25 and 26,
section 28, and
Schedules 4 and 5,

shall apply in relation to any appeal under section 12 of the 1998 Act by virtue of subsection (6) above as if any reference to the Secretary of State were a reference to an officer of the Inland Revenue.