- Latest available (Revised)
- Original (As made)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2009
You are here:
- 2009 No. 208
- Regulation 3
What Version
Opening Options
Status:
This is the original version (as it was originally made). UK Statutory Instruments are not carried in their revised form on this site.
Amendments to the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2007
This section has no associated Explanatory Memorandum
3.—(1) In regulation 2 (interpretation)(1) for the definition of “the Special Commissioners” substitute—
““tribunal” means the First-tier Tribunal, or where determined by or under Tribunal Procedure Rules, the Upper Tribunal.”.
(2) In the table in regulation 4(2)(2)—
(a)in the first column omit the entry for section 317A; and
(b)in the second column omit the entry for regulation 13A.
(3) In regulation 5A(1) and (3) (doubt as to notifiability)(3) for “Special Commissioners” substitute “tribunal”.
(4) In regulation 7A(2) and (3) (supplemental information) for “Special Commissioners” substitute “tribunal”.
(5) In regulation 12B(1) (reasons for non-disclosure: supporting information) for “Special Commissioners” substitute “tribunal”.
(6) In regulation 12C(1) and (3) (order to disclose) for “Special Commissioners” substitute “tribunal”.
(7) Omit regulation 13A (Special Commissioners: procedure)(4).
(8) Omit regulation 15(3) (modification of Part 10 of the Taxes Management Act 1970).
(1)
The definition of “Special Commissioners” was inserted by S.I. 2008/2678.
(2)
The table in regulation 4 was substituted by S.I. 2008/2678.
(3)
Regulations 5A, 7A, 12B, 12C and 13A were inserted by S.I. 2008/2678.
(4)
Regulation 13A was inserted by S.I. 2008/2678.
Options/Help
Print Options
Print The Whole Instrument
Print This Section only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once
Explanatory Memorandum
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as made version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources