Social Security Contributions (Transfer of Functions, etc.) Act 1999

11 (1) Section 121D of the [1992 c. 5.] Social Security Administration Act 1992 (appeals in relation to personal liability notices) is amended as follows.

(2) For any reference to the Secretary of State there is substituted a reference to the Inland Revenue.

(3) In subsection (2), for “an appeal tribunal” there is substituted “the Special Commissioners”.

(4) In subsection (5), for the words from “appeal tribunal” to “his” there is substituted “Special Commissioners shall either dismiss the appeal or remit the case to the Inland Revenue, with any recommendations the Special Commissioners see fit to make, for the Inland Revenue to consider whether to vary their”.

(5) In subsection (6), the definitions of “appeal tribunal” and “revise” are omitted and at the end there is inserted—

““the Special Commissioners” means the Commissioners for the special purposes of the Income Tax Acts;

“vary” means vary under regulations made under section 10 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999.”