Modifications etc. (not altering text)
C1Pt. 2 (ss. 8-19) applied (1.4.1999) by 1992 c. 5, s. 117A(3) (as added (1.4.1999) by 1999 c. 2, s. 18, Sch. 7 para. 13; S.I. 1999/527, art. 2(b), Sch. 2)
Pt. 2 (ss. 8-19) extended (1.4.1999) by 1996 c. 18, s. 215(5) (as substituted (1.4.1999) by 1999 c. 2, s. 18, Sch. 7 para. 21; S.I. 1999/527, art. 2(b), Sch. 2)
Pt. 2 (ss. 8-19) excluded (3.3.1999) by S.I. 1999/527, art. 4(6)
Pt. 2 modified (28.7.2000) 1992 c. 2, Sch. 1 para. 3B(2) (as inserted (28.7.2000) by 2000 c. 19, ss. 77(2), 86(1) (with s. 83(6))
Pt 2 modified (22.3.2011) by National Insurance Contributions Act 2011 (c. 3), ss. 8(6)(a), 13(2)
(1)This section applies to any decision of an officer of the Board under section 8 of this Act or under regulations made by virtue of section 10(1)(b) or (c) of this Act (whether as originally made or as varied under regulations made by virtue of section 10(1)(a) of this Act).
(2)In the case of a decision to which this section applies—
(a)if it relates to a person’s entitlement to statutory sick pay [F1, statutory maternity pay, statutory paternity pay or statutory adoption pay] , the employee and employer concerned shall each have a right to appeal to the tax appeal Commissioners, and
(b)in any other case, the person in respect of whom the decision is made and such other person as may be prescribed shall have a right to appeal to the tax appeal Commissioners.
(3)In subsection (2)(b) above “prescribed” means prescribed by the Board by regulations.
(4)This section has effect subject to section 121D of the M1Social Security Administration Act 1992 (appeals in relation to personal liability notices).
Textual Amendments
F1Words in s. 11(2)(a) substituted (8.12.2002) by Employment Act 2002 (c. 22), s. 9(4); S.I. 2002/2866. {art. 2(2)}, Sch. 1 Pt. 2 (with transitional and saving provisions in art. 3, Sch. 3)
Commencement Information
I1S. 11 wholly in force at 6.4.1999; s. 11 in force for certain purposes at 25.2.1999 see s. 28(2)(b); s. 11(1)-(3) in force at 1.4.1999 insofar as not already in force by S.I. 1999/527, art. 2(b), Sch. 2 and s. 11(4) in force at 6.4.1999 insofar as not already in force by S.I. 1999/527, art. 2(c), Sch. 3
Marginal Citations