The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2009

• Citation: S.I. 2009/208
• Sections: 3

Section 1 Citation and Commencement

These Regulations may be cited as the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2009 and shall come into force on 1st April 2009.

Section 2 Amendments to the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2007

The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2007 are amended as follows.

Section 3 Amendments to the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2007

(1) In regulation 2 (interpretation) for the definition of “the Special Commissioners” substitute—

“tribunal” means the First-tier Tribunal, or where determined by or under Tribunal Procedure Rules, the Upper Tribunal.

(2) In the table in regulation 4(2) —

(a) in the first column omit the entry for section 317A; and

(b) in the second column omit the entry for regulation 13A.

(3) In regulation 5A(1) and (3) (doubt as to notifiability) for “Special Commissioners” substitute “tribunal”.

(4) In regulation 7A(2) and (3) (supplemental information) for “Special Commissioners” substitute “tribunal”.

(5) In regulation 12B(1) (reasons for non-disclosure: supporting information) for “Special Commissioners” substitute “tribunal”.

(6) In regulation 12C(1) and (3) (order to disclose) for “Special Commissioners” substitute “tribunal”.

(7) Omit regulation 13A (Special Commissioners: procedure) .

(8) Omit regulation 15(3) (modification of Part 10 of the Taxes Management Act 1970).