Section 10 Decisions varying or superseding earlier decisions.I1

England, Wales and Scotland

(1)

F1Subject to subsection (2A) below,The Board may by regulations make provision—

(a)

for any decision of an officer of the Board under section 8 of this Act (including a decision superseding an earlier decision) to be varied either within the prescribed period or in prescribed cases or circumstances,

(b)

for any such decision to be superseded, in prescribed circumstances, by a subsequent decision made by an officer of the Board, and

(c)

for any such decision as confirmed or varied by the F2First-tier Tribunal or Upper Tribunal on appeal to be superseded, in the event of a material change of circumstances since the decision was made, by a subsequent decision made by an officer of the Board.

(2)

The date as from which—

(a)

any variation of a decision, or

(b)

any decision superseding an earlier decision,

is to take effect shall be determined in accordance with the regulations.

F3(2A)

The decisions in relation to which provision may be made by regulations under this section shall not include decisions falling within section 8(1)(ia) above.

(3)

In this section “prescribed” means prescribed by regulations under this section.

Annotations

Textual amendments

F1: Words in s. 10(1) inserted (28.7.2000) by 2000 c. 19, s. 77(6) (with s. 83(6))
F2: Words in s. 10(1)(c) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 269
F3: S. 10(2A) inserted (28.7.2000) by 2000 c. 19, s. 77(6) (with s. 83(6))

Commencement

I1: S. 10 wholly in force at 1.4.1999; s. 10 in force for certain purposes at Royal Assent see s. 28(2)(b) and in force at 1.4.1999 insofar as not already in force by S.I. 1999/527, art. 2(b), Sch. 2

Notes on Part II

Modifications

C1

Pt. 2 (ss. 8-19) applied (1.4.1999) by 1992 c. 5, s. 117A(3) (as added (1.4.1999) by 1999 c. 2, s. 18, Sch. 7 para. 13; S.I. 1999/527, art. 2(b), Sch. 2)

Pt. 2 (ss. 8-19) extended (1.4.1999) by 1996 c. 18, s. 215(5) (as substituted (1.4.1999) by 1999 c. 2, s. 18, Sch. 7 para. 21; S.I. 1999/527, art. 2(b), Sch. 2)

Pt. 2 (ss. 8-19) excluded (3.3.1999) by S.I. 1999/527, art. 4(6)

Pt. 2 modified (28.7.2000) 1992 c. 2, Sch. 1 para. 3B(2) (as inserted (28.7.2000) by 2000 c. 19, ss. 77(2), 86(1) (with s. 83(6))

Pt 2 modified (22.3.2011) by National Insurance Contributions Act 2011 (c. 3), ss. 8(6)(a), 13(2)

C2

Pt. 2 modified (1.6.2015) by The Social Security (Contributions) (Republic of Chile) Order 2015 (S.I. 2015/828), arts. 1, 2(a)

C3

Pt. 2 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Social Security (Ireland) Order 2019 (S.I. 2019/622), art. 2; 2020 c. 1, Sch. 5 para. 1(1)

C4

Pt. 2 modified (1.1.2021) by The Social Security (Norway) Order 2020 (S.I. 2020/1597), arts. 1, 2(1)(2), Sch. (with art. 2(3))

C5

Pt. 2 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Social Security (Switzerland) Order 2021 (S.I. 2021/1088), art. 2(1)-(3), Sch.

C6

Pt. II modified (coming into force in accordance with art. 1(3) of the amending S.I.) by The Social Security (Iceland) (Liechtenstein) (Norway) Order 2023 (S.I. 2023/1060), art. 2, Sch.

C7

Pt. II modified (E.W.S.) (coming into force in accordance with art. 1 of the amending S.I.) by The Social Security (Contributions) (Republic of India) Order 2026 (S.I. 2026/274), art. 2(a)

C8

Pt. II modified (E.W.S.) (coming into force in accordance with art. 1 of the amending S.I.) by The Social Security (Contributions) (Isle of Man) Order 2026 (S.I. 2026/795), art. 2