Article 7 Decisions by officers of BoardI1

to decide whether for the purposes of Parts I to V of the Contributions and Benefits Act a person is or was an earner and, if so, the category of earners in which he is or was to be included,

to decide whether a person is or was employed in employed earner’s employment for the purposes of Part V of the Contributions and Benefits Act (industrial injuries),

to decide whether a person is or was liable to pay contributions of any particular class and, if so, the amount that he is or was liable to pay,

to decide whether a person is or was entitled to pay contributions of any particular class that he is or was not liable to pay and, if so, the amount that he is or was entitled to pay,

to decide whether contributions of a particular class have been paid in respect of any period,

to decide whether a person is or was entitled to make a deduction under section 4 of the National Insurance Contributions Act 2014 (deductions etc of employment allowance) and, if so, the amount the person is or was entitled to deduct,

to decide whether a person is or was entitled to a repayment under that section and, if so, the amount of the repayment,

subject to and in accordance with regulations made for the purposes of this paragraph by the Department with the concurrence of the Board, to decide any issue arising as to, or in connection with, entitlement to statutory sick pay or statutory maternity pay,

subject to and in accordance with regulations made for the purposes of this paragraph by the Department for Employment and Learning with the concurrence of the Board, to decide any issue arising as to, or in connection with, entitlement to F3statutory paternity pay, statutory adoption pay F4, statutory shared parental pay or statutory parental bereavement pay;

to make any other decision that falls to be made F5under Parts XI F6to F712ZD of the Contributions and Benefits Act (statutory sick pay, statutory maternity pay, F8statutory paternity pay, statutory adoption pay F9, statutory shared parental pay and statutory parental bereavement pay),

to make any decision that falls to be made under regulations under Article 8 of the Employment (Northern Ireland) Order 2002 (funding of employers' liabilities to make payments of F11statutory paternity pay, statutory adoption pay F12, statutory shared parental pay or statutory parental bereavement pay),

to decide any question as to the issue and content of a notice under subsection (2) of section 115B^f1 of the Administration Act (liability of directors etc. for company’s contributions),

to decide any issue arising under Article 29 of the Jobseekers Order (employment of long-term unemployed: deductions by employers), or under any provision of regulations under that Article, as to—

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to decide whether a person is liable to a penalty under—

to decide the F14... penalty payable under any of the provisions mentioned in sub-paragraphs (j) and (k) of this paragraph, and

to decide such issues relating to contributions, other than the issues specified in sub-paragraphs (a) to (l) of this paragraph or in paragraphs 16 and 17 of Schedule 3 to the 1998 Order, as may be prescribed by regulations made by the Board.

has appealed under Part 5 of the Taxes Management Act 1970 in relation to that issue,

can appeal under that Part in relation to that issue, or

might in the future, without the agreement of Her Majesty's Revenue and Customs or permission of the tribunal, be able to appeal under that Part in relation to that issue.

under subsection (1) of section 17 of the Contributions and Benefits Act as to whether by regulations under that subsection a person is or was excepted from liability for Class 4 contributions, or his liability is or was deferred, or

under regulations made by virtue of subsection (3) or (4) of that section or section 18 of that Act.

any decision as to the making of subordinate legislation, or

any decision as to whether the liability to pay statutory sick pay F16, statutory maternity pay, F17statutory paternity pay, statutory adoption pay F18, statutory shared parental pay or statutory parental bereavement pay is a liability of the Board rather than the employer.