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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations amend the Social Security Contributions (Decisions and Appeals) Regulations 1999 (S.I. 1999/1027) (“the principal Regulations”).

The amendments made are in consequence of the provisions of Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 and Part III of the Social Security (Transfer of Functions, etc.) (Northern Ireland) Order 1999 and concern appeals against decisions in relation to social security contributions and entitlements to statutory sick pay and statutory maternity pay.

Regulation 1 provides for citation and commencement.

Regulations 2 to 4 amend the principal Regulations. The main purpose of the amendments is to provide for certain provisions of section 44 of the Taxes Management Act 1970 (c. 9) (transfer of proceedings to the Special Commissioners etc.) to apply with modifications to appeals as they apply to proceedings relating to income tax.