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National Insurance Contributions Act 2014

Section 6: Decisions and appeals about entitlements to make deductions etc

80.Subsection (1) amends section 8 of the Social Security Contributions (Transfer of Functions, etc) Act 1999, inserting two new paragraphs (ea) and (eb) into subsection (1) of that section. It specifies the decisions of an officer of HMRC which can be appealed. They are decisions about entitlement to, and the amount of, a deduction of the employment allowance and entitlement to, and the amount of, a repayment from HMRC.

81.Subsection (2) makes an equivalent provision for Northern Ireland inserting two new paragraphs (ea) and (eb) into Article 7(1) of the Social Security Contributions (Transfer of Functions, etc) (Northern Ireland) Order 1999 (S.I. 1999/671).

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