Section 14 Matters arising as respects decisions.I1
England, Wales and Scotland
The Board may by regulations make provision as respects matters arising—
pending any decision of an officer of the Board under section 8 of this Act which relates to—
any person’s liability for contributions,
pending the determination by the F5tribunal of an appeal against any such decision,
out of the variation, under regulations made under section 10 of this Act or on appeal, of any such decision, or
out of the making of a decision which, under regulations made under that section, supersedes an earlier decision.
Regulations under this section may, in particular—
make provision making a person liable to pay contributions pending the determination by the tribunal of an appeal against a decision of an officer of the Board, and
make provision as to the repayment in prescribed circumstances of contributions paid by virtue of the regulations.
Regulations under this section must be made with the concurrence of the Secretary of State in so far as they relate to statutory sick pay F6, statutory maternity pay, F7statutory paternity pay, statutory adoption pay F8, statutory shared parental pay F9, statutory parental bereavement pay or statutory neonatal care pay.
Annotations
Textual amendments
- F1
Words in s. 14(1)(a)(i) substituted (8.12.2002) by Employment Act 2002 (c. 22), s. 9(5)(a); S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2 (with transitional and saving provisions in art. 3, Sch. 3)
- F2
Words in s. 14(1)(a)(i) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 47(2)(a); S.I. 2014/1640, art. 7(y) (with art. 16)
- F3
Words in s. 14(1)(a)(i) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 32; S.I. 2020/45, reg. 2
- F4
Words in s. 14(1)(a)(i) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 33; S.I. 2025/41, reg. 2
- F5
Words in s. 14(1)(b)(2)(a) 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. 273(2)
- F6
Words in s. 14(3) substituted (8.12.2002) by Employment Act 2002 (c. 22), s. 9(5)(b); S.I. 2002/2866, art.2(2), Sch. 1 Pt. 2 (with transitional and saving provisions in art. 3, Sch. 3)
- F7
Words in s. 14(3) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 47(3)(a); S.I. 2014/1640, art. 7(y) (with art. 16)
- F8
Words in s. 14(3) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 32; S.I. 2020/45, reg. 2
- F9
Words in s. 14(3) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 33; S.I. 2025/41, reg. 2
Commencement
- I1
S. 14 wholly in force at 1.4.1999; s. 14 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