Sch 2 para 10
A “ NICs appeal ” means— (a) an appeal, under section 11 of SSC(TF)A 1999 or Article 10 of the Social Security Contributions (Transfer of Functions, etc) (Northern Ireland) Order 1999 (S.I. 1999/671), against a NICs decision relating to relevant contributions, or (b) an appeal against any determination of— (i) an appeal within paragraph (a), or (ii) an appeal within this paragraph.