{
  "url": "https://openlegislation.uk/social-security-contributions-decisions-and-appeals-amendment-regulations-2001/regulation-3",
  "json_url": "https://openlegislation.uk/social-security-contributions-decisions-and-appeals-amendment-regulations-2001/regulation-3.json",
  "legislation": "uksi/2001/4023",
  "legislation_title": "The Social Security Contributions (Decisions and Appeals) (Amendment) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-decisions-and-appeals-amendment-regulations-2001",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments to the Social Security Contributions (Decisions and Appeals) Regulations 1999",
  "text": "In regulation 8 for paragraph (1) substitute—\n“(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 Act to bring the appeal before the Special Commissioners instead of before the General Commissioners.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/4023/regulation/3",
    "retrieved_at": "2026-10-29T07:18:32.789848+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}