{
  "url": "https://openlegislation.uk/social-security-northern-ireland-order-1998/article-24A",
  "json_url": "https://openlegislation.uk/social-security-northern-ireland-order-1998/article-24A.json",
  "legislation": "nisi/1998/1506",
  "legislation_title": "The Social Security (Northern Ireland) Order 1998",
  "legislation_url": "https://openlegislation.uk/social-security-northern-ireland-order-1998",
  "path": "article/24A",
  "kind": "article",
  "number": "24A",
  "heading": "Appeals dependent on issues falling to be decided by Inland Revenue",
  "text": "(1) Regulations may make provision for an appeal tribunal or Commissioner, where on any appeal there arises any issue which under Article 7 of the Social Security Contributions (Transfer of functions, etc.) (Northern Ireland) Order 1999 falls to be decided by the Inland Revenue.\n(2) Regulations under this Article may ‐\n(a) provide for the appeal to be referred to the Department pending the decision by an officer of the Inland Revenue,\n(b) enable or require the Department, in specified circumstances, to deal with any other issue arising on the appeal pending the decision on the referred issue, and\n(c) enable the Department, on receiving the decision of an officer of the Inland Revenue, or any determination of the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal made on an appeal from his decsion‐\n(i) to revise his decision\n(ii) to make a decision superseding his decision, or\n(iii) to refer the appeal to the appeal tribunal or Commissioner to determination",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "SI 1999/671"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "prosp. in pt. certain functions transf. by 2002 c. 21"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in art. 24A(2)(c) 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. 43"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/1998/1506/article/24A",
    "retrieved_at": "2026-10-29T04:40:59.445846+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."
}