(1)Until such day as may be appointed by order—
(a)section 21 has effect subject to subsection (2),
(b)section 23 has effect subject to subsection (3), and
(c)section 182(2ZB) of the Finance Act 1989 (c. 26) has effect subject to subsection (4).
(2)The references to—
(a)the General Commissioners or Special Commissioners in subsection (9) of section 21, and
(b)the Commissioners in subsection (10) of that section,
are to the appeal tribunal; and an appeal from a decision of the appeal tribunal under subsection (9) of that section lies to a Social Security Commissioner rather than the High Court or the Court of Session (so that the reference to the court in subsection (10) of that section is to the Social Security Commissioner).
(3)An appeal under section 22 is to an appeal tribunal (rather than to the General Commissioners or Special Commissioners) so that—
(a)subsections (3), (4), (6) and (7) of section 23 do not apply, and
(b)the reference to the Commissioners in subsection (5) of that section is to the appeal tribunal.
(4)The reference to the General Commissioners or the Special Commissioners in section 182(2ZB) of the Finance Act 1989 is to an appeal tribunal.
(5)Regulations may apply any provision contained in—
(a)the Social Security Act 1998 (c. 14) (social security appeals: Great Britain),
(b)the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)) (social security appeals: Northern Ireland), or
(c)section 54 of the Taxes Management Act 1970 (settling of appeals by agreement),
in relation to appeals which by virtue of this section are to an appeal tribunal, or lie to a Social Security Commissioner, but subject to such modifications as are prescribed by the regulations.
(6)“Appeal tribunal” means an appeal tribunal constituted—
(a)in Great Britain, under Chapter 1 of Part 1 of the Social Security Act 1998, or
(b)in Northern Ireland, under Chapter 1 of Part 2 of the Social Security (Northern Ireland) Order 1998.
(7)“Social Security Commissioner” means—
(a)in Great Britain, the Chief Social Security Commissioner or any other Social Security Commissioner appointed under the Social Security Act 1998 or a tribunal of three or more Commissioners constituted under section 16(7) of that Act, and
(b)in Northern Ireland, the Chief Social Security Commissioner or any other Social Security Commissioner appointed under the Social Security Administration (Northern Ireland) Act 1992 (c. 8) or a tribunal of two or more Commissioners constituted under Article 16(7) of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)).