The Social Security Contributions (Decisions and Appeals) (Amendment) Regulations 2001

• Citation: S.I. 2001/4023
• Sections: 4

Section 1 Citation and commencement

These Regulations may be cited as the Social Security Contributions (Decisions and Appeals) (Amendment) Regulations 2001 and shall come into force on 31st January 2002.

Section 2 Amendments to the Social Security Contributions (Decisions and Appeals) Regulations 1999

Amend the Social Security Contributions (Decisions and Appeals) Regulations 1999 in accordance with the provisions of regulations 3 and 4.

Section 3 Amendments to the Social Security Contributions (Decisions and Appeals) Regulations 1999

In regulation 8 for paragraph (1) substitute—

(1) This regulation applies where there is more than one appeal under Part II of the Transfer Act or Part III of the Transfer Order against the same decision and none of the appellants has elected in accordance with section 46(1) of the Management Act to bring the appeal before the Special Commissioners instead of before the General Commissioners.

Section 4 Amendments to the Social Security Contributions (Decisions and Appeals) Regulations 1999

After regulation 8 insert—

Transfer of proceedings to the Special Commissioners etc.

(8A)

(1) Subsections (2), (3), (3A), (4) and (5) of section 44 of the Management Act apply to appeals to the tax appeal Commissioners under Part II of the Transfer Act and Part III of the Transfer Order as they apply to proceedings relating to income tax with the modifications specified in this regulation.

(2) In those subsections “the Taxes Acts” includes Part II of the Transfer Act and Part III of the Transfer Order.

(3) In the said subsection (2) for “the said rules” substitute “the rules relating to the assignment of appeals given in the Social Security Contributions (Decisions and Appeals) Regulations 1999”.

(4) In the said subsection (4) after “this section” insert “or the Social Security Contributions (Decisions and Appeals) Regulations 1999”.