Article 11A Reference of issues by the Department to Inland RevenueF1F2
Northern Ireland
Regulations may make provision requiring the Department, where on considertaion of any claim or other matter it is of the opinion that there arises any issues which under Article 7 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 falls to be decided by an officer of the Inland Revenue, to refer the issue to the Inland Revenue.
Regulations under this Article may‐
provide for the Inland Revenue to give the Department a prelimary opinion on any issue referred to them,
Specify the circumstances in which an officer of the Inland Revenue is to make a decision under Article 7 of the Social Security Contributions (Transfer of Functions, etc.)(Northern Ireland) Order 1999 on a reference by the department,
enable or require the Department, in specified circumstances, to deal with any other issue arising on consideration of the claim or other matter pending the decision on the referred issue, and
require the Department to decide the claim or other matter in accordance with the decision of an officer of the Inland Revenue on the issue referred to them, or in accordance with any determination of the F3First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal made on appeal from their decision.
Annotations
Textual amendments
- F1
SI 1999/671
- F2
prosp. in pt. certain functions transf. by 2002 c. 21
- F3
Words in art. 11A(2)(d) substituted (1.4.2009) by Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3(2), Sch. 2 para. 42
Notes on the whole Order
Textual amendments
- F1
functions transf. by SR 1999/481
Notes on Chapter II
Modifications
- C1
Pt. 2 Ch. 2 (arts. 9-39) applied (1.7.2008 for certain purposes, otherwise 27.10.2008) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), ss. 18(2), 60(1); S.R. 2008/276, art. 2(2)(c), Sch. Pt. 1
- C2
Pt. 2 Ch. 2 (arts. 9-39) modified (1.1.2009) by Health and Social Care Act 2008 (c. 14), ss. 135(8), 170(3); S.I. 2008/3137, art. 2
- C3
Pt. 2 Ch. 2 (arts. 9-39) modified by 1992 c. 7, Sch. 4C para. 4 (as inserted (prosp.) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), ss. 81(5), 118(1), Sch. 2)
- C4
Pt. 2 Ch. 2 (arts. 9-39) applied (1.10.2010) by Employment and Support Allowance (Transitional Provisions and Housing Benefit) (Existing Awards) Regulations (Northern Ireland) 2010 (S.R. 2010/312), regs. 1, 6, Sch. 1
- C5
Pt. 2 Ch. 2 (arts. 9-39) applied (with modifications) (1.10.2010) by Employment and Support Allowance (Transitional Provisions and Housing Benefit) (Existing Awards) Regulations (Northern Ireland) 2010 (S.R. 2010/312), regs. 1, 16, Sch. 2
- C6
Pt. 2 Ch. 2 power to apply (with modifications) conferred (14.11.2016 for the purposes of the trial, 21.4.2017 in so far as not already in operation) by Childcare Payments Act 2014 (c. 28), ss. 59(4)(b), 75(2); S.I. 2016/1083, reg. 2(g); S.I. 2017/578, reg. 3(e)
- C7
Pt. 2 Ch. 2 modified (24.7.2020) by The Universal Credit (Northern Ireland Reciprocal Arrangements) Regulations 2020 (S.I. 2020/677), regs. 1, 2, Sch.
- C8
Pt. 2 Ch. 2 modified (coming into operation in accordance with art. 1 of the amending Order) by The Social Security (Ireland) Order (Northern Ireland) 2019 (S.R. 2019/77), arts. 1, 2; 2020 c. 1, Sch. 5 para. 1(1)
- C9
Pt. 2 Ch. 2 modified (1.1.2021) by The Social Security (Norway) Order (Northern Ireland) 2020 (S.R. 2020/357), arts. 1(2), 2, Sch.
- C10
Pt. 2 Ch. 2 modified (9.9.2021) by The Social Security (Switzerland) Order (Northern Ireland) 2021 (S.R. 2021/277), arts. 1(2), 2(2)(d), Sch.
- C11
Pt. II Ch. II modified (19.10.2023) by The Social Security (Iceland) (Liechtenstein) (Norway) Order (Northern Ireland) 2023 (S.R. 2023/181), arts. 1(1), 2, Sch.
- C12
Pt. 2 Ch. 2 modified (coming into operation in accordance with art. 1(3) of the amending Order) by The Social Security (Gibraltar) Order (Northern Ireland) 2024 (S.R. 2024/21), arts. 1(3), 2(2)(d)