# Social Security Act 1998, Section 24A: Appeals dependent on issues falling to be decided by Inland Revenue.


(1) Regulations may make provision for the First-tier Tribunal or Upper Tribunal, where on any appeal there arises any issue which under section 8 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 falls to be decided by the Inland Revenue, to require the Secretary of State to refer the issue to the Inland Revenue.
(2) Regulations under this section may—
(a) provide for the appeal to be referred to the Secretary of State pending the decision by an officer of the Inland Revenue,
(b) enable or require the Secretary of State, in specified circumstances, to deal with any other issue arising on the appeal pending the decision on the referred issue, and
(c) enable the Secretary of State, on receiving the decision of an officer of the Inland Revenue, or any determination of the First-tier Tribunal or Upper Tribunal made on an appeal from his decision—
(i) to revise his decision,
(ii) to make a decision superseding his decision, or
(iii) to refer the appeal to the First-tier Tribunal or Upper Tribunal for determination.

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Source: https://www.legislation.gov.uk/ukpga/1998/14/section/24A (the official version)
Page: https://openlegislation.uk/social-security-act-1998/section-24A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.