Paragraph 22 Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)I1

The Secretary of State’s functions under section 13(1) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (function of concurring in regulations by the Board concerning appeals to the tax appeal Commissioners) are to be treated, for the purposes of section 63 of the 1998 Act, as being exercisable in or as regards Scotland.