This section has no associated Explanatory Notes
10U.K.A “NICs appeal” means—
(a)an appeal, under section 11 of SSC(TF)A 1999 or Article 10 of the Social Security Contributions (Transfer of Functions, etc) (Northern Ireland) Order 1999 (S.I. 1999/671), against a NICs decision relating to relevant contributions, or
(b)an appeal against any determination of—
(i)an appeal within paragraph (a), or
(ii)an appeal within this paragraph.