OpenLegislation

Regulation 3 Amendments to the Social Security Contributions (Decisions and Appeals) Regulations 1999

Original text. Later amendments are not shown.

In regulation 8 for paragraph (1) substitute—

“(1)

This regulation applies where there is more than one appeal under Part II of the Transfer Act or Part III of the Transfer Order against the same decision and none of the appellants has elected in accordance with section 46(1) of the Management Actf1 to bring the appeal before the Special Commissioners instead of before the General Commissioners.”.

Annotations

Footnotes

f1

The reference is to the Taxes Management Act 1970 (c. 9). Section 46(1) was amended by paragraph 2 of Schedule 7 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 and paragraph 1 of Schedule 6 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.