{
  "url": "https://openlegislation.uk/social-security-contributions-transfer-of-functions-etc-northern-ireland-order-1999/article-12",
  "json_url": "https://openlegislation.uk/social-security-contributions-transfer-of-functions-etc-northern-ireland-order-1999/article-12.json",
  "legislation": "uksi/1999/671",
  "legislation_title": "The Social Security Contributions (Transfer of Functions, etc. ) (Northern Ireland) Order 1999",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-transfer-of-functions-etc-northern-ireland-order-1999",
  "path": "article/12",
  "kind": "article",
  "number": "12",
  "heading": "Regulations with respect to appeals",
  "text": "(1) The Board may, by regulations made with the concurrence of the Lord Chancellor, make provision with respect to appeals to the tribunal under this Part.\n(2) Regulations under paragraph (1) of this Article 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), 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(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in art. 12(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 54(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Art. 12(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. 1(2), Sch. 2 para. 54(3)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in art. 12(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. 1(2), Sch. 2 para. 54(4)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in art. 12(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. 1(2), Sch. 2 para. 54(5)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in art. 12(2)(b) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 54(6)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Art. 12(3)(4)(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. 1(2), Sch. 2 para. 54(7)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 12 not in force at made date, see art. 1"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Art. 12 in force at 26.3.1999 for specified purposes by S.R. 1999/149, art. 2(b), Sch. 1 (with arts. 3-6)"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "Art. 12 in force at 1.4.1999 in so far as not already in force by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/671/article/12",
    "retrieved_at": "2026-10-29T10:57:35.171528+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."
}