{
  "url": "https://openlegislation.uk/social-security-contributions-transfer-of-functions-etc-act-1999/section-13",
  "json_url": "https://openlegislation.uk/social-security-contributions-transfer-of-functions-etc-act-1999/section-13.json",
  "legislation": "ukpga/1999/2",
  "legislation_title": "Social Security Contributions (Transfer of Functions, etc. ) Act 1999",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-transfer-of-functions-etc-act-1999",
  "path": "section/13",
  "kind": "section",
  "number": "13",
  "heading": "Regulations with respect to appeals.",
  "text": "(1) The Board may, by regulations made with the concurrence of the Lord Chancellor and the Lord Advocate, make provision with respect to appeals to the tribunal under this Part.\n(2) Regulations under subsection (1) above may, in particular—\n(a) make provision with respect to any of the matters dealt with in the following provisions of the Taxes Management Act 1970 —\n(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(ii) sections 48 to 54 (appeals to the tribunal under the Taxes Acts), and\n(iii) section 56 (payment of tax where there is a further appeal), or\n(b) provide for any of those provisions of that Act to apply, with such modifications as may be specified in the regulations, in relation to an appeal to the tribunal under this Part.\n(2A) Regulations under subsection (1) above may provide for sections 11(2) and 13(2) of the Tribunals, Courts and Enforcement Act 2007 to apply with such modifications as may be specified in the regulations in relation to an appeal to the tribunal under this Part.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 13(1) 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. 272(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 13(2)(a)(i) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 272(3)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 13(2)(a)(ii) 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. 272(3)(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 13(2)(a)(iii) 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. 272(3)(c)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 13(2)(b) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 2 para. 272(3)(d)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "s. 13(2A) inserted (1.4.2009) by The Revenue and Customs Appeals Order 2009 (S.I. 2009/777), art. 3"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "2007 c. 15."
    },
    {
      "type": "F",
      "label": "F8",
      "text": "S. 13(3)-(5) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 272(4)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 13(1): functions of the Lord Advocate transferred to the Secretary of State, and all property, rights and liabilities to which the Lord Advocate is entitled or subject in connection with any such function transferred to the Secretary of State for Scotland (19.5.1999) by S.I. 1999/678, arts. 2(1), 3, Sch. (with art. 7)S.13:(1) certain functions made exercisable in Scotland (30.6.1999) by S.I. 1999/1748, art. 3, Sch. 1 para. 22S. 13: transfer of functions (1.7.1999) by S.I. 1999/1750, arts. 1(1), 2, Sch. 1 (with art. 7); S.I. 1999/3178, art. 3"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 13 wholly in force at 1.4.1999; s. 13 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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1999/2/section/13",
    "retrieved_at": "2026-10-29T09:22:08.474364+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."
}