Adjudication by the Secretary of State
17Questions for the Secretary of State
(1)Subject to this Part of this Act, any of the following questions shall be determined by the Secretary of State—
(a)a question whether a person is an earner and, if he is, as to the category of earners in which he is to be included;
(b)subject to subsection (2) below, a question whether the contribution conditions for any benefit are satisfied, or otherwise relating to a person’s contributions or his earnings factor;
(c)a question whether a Class 1A contribution is payable or otherwise relating to a Class 1A contribution;
(d)a question whether a person is or was employed in employed earner’s employment for the purposes of Part V of the Contributions and Benefits Act;
(e)a question as to whether a person was, within the meaning of regulations, precluded from regular employment by responsibilities at home;
(f)any question as to which surpluses are to be taken into account under section 45(1) of the Contributions and Benefits Act;
(g)any question arising under any provision of Part XI of the Contributions and Benefits Act or this Act, or under any provision of regulations under that Part, as to—
(i)whether a person is, or was, an employee or employer of another;
(ii)whether an employer is entitled to make any deduction from his contributions payments in accordance with regulations under section 158 of the Contributions and Benefits Act;
(iii)whether a payment falls to be made to an employer in accordance with the regulations;
(iv)the amount that falls to be so deducted or paid;
(v)the amount of an employer’s contributions payments for any period for the purposes of regulations under section 158(3) of the Contributions and Benefits Act; or
(vi)whether two or more employers or two or more contracts of service are, by virtue of regulations made under section 163(5) of that Act, to be treated as one; and
(h)any question arising under any provision of Part XII of that Act or this Act, or under any provision of regulations under that Part, as to—
(i)whether a person is, or was, an employee or employer of another;
(ii)whether an employer is entitled to make any deduction from his contributions payments in accordance with regulations under section 167 of the Contributions and Benefits Act;
(iii)whether a payment falls to be made to an employer in accordance with the regulations;
(iv)the amount that falls to be so deducted or paid; or
(v)whether two or more employers or two or more contracts of service are, by virtue of regulations made under section 171(2) of that Act, to be treated as one,
and any question arising under regulations made by virtue of paragraph (c), (d) or (f) of section 164(9) of that Act.
(2)Subsection (1)(b) above includes any question arising—
(a)under section 17(1) of the Contributions and Benefits Act as to whether by regulations under that subsection a person is excepted from liability for Class 4 contributions, or his liability is deferred; or
(b)under regulations made by virtue of section 17(3) or (4) or 18 of that Act;
but not any other question relating to Class 4 contributions, nor any question within section 20(1)(c) below.
(3)Regulations may make provision restricting the persons who may apply to the Secretary of State for the determination of any such question as is mentioned in subsection (1) above.
(4)The Secretary of State may, if he thinks fit, before determining any such question as is mentioned in subsection (1) above, appoint a person to hold an inquiry into the question, or any matters arising in connection with it, and to report on the question, or on those matters, to the Secretary of State.
18Appeal on question of law
(1)A question of law arising in connection with the determination by the Secretary of State of any such question as is mentioned in section 17(1) above may, if the Secretary of State thinks fit, be referred for decision to the High Court or, in Scotland, to the Court of Session.
(2)If the Secretary of State determines in accordance with subsection (1) above to refer any question of law to the court, he shall give notice in writing of his intention to do so—
(a)in a case where the question arises on an application made to the Secretary of State, to the applicant; and
(b)in any case to such persons as appear to him to be concerned with the question.
(3)Any person aggrieved by the decision of the Secretary of State on any question of law within subsection (1) above which is not referred in accordance with that subsection may appeal from that decision to the court.
(4)The Secretary of State shall be entitled to appear and be heard on any such reference or appeal.
(5)Rules of court shall include provision for regulating references and appeals under this section and for limiting the time within which such appeals may be brought.
(6)Notwithstanding anything in any Act, the decision of the court on a reference or appeal under this section shall be final.
(7)On any such reference or appeal the court may order the Secretary of State to pay the costs (in Scotland, the expenses) of any other person, whether or not the decision is in that other person’s favour and whether or not the Secretary of State appears on the reference or appeal.
19Review of decisions
(1)Subject to subsection (2) below, the Secretary of State may review any decision given by him on any such question as is mentioned in section 17(1) above if—
(a)new facts have been brought to his notice; or
(b)he is satisfied that the decision—
(i)was given in ignorance of some material fact;
(ii)was based on a mistake as to some material fact; or
(iii)was erroneous in point of law.
(2)A decision shall not be reviewed while an appeal under section 18 above is pending against the decision of the Secretary of State on a question of law arising in connection with it, or before the time for so appealing has expired.
(3)On a review any question of law may be referred under subsection (1) of section 18 above or, where it is not so referred, may be the subject of an appeal under subsection (3) of that section, and the other provisions of that section shall apply accordingly.