[F1Reference of issues by the Department to Inland RevenueN.I.
11A .F2—(1) Regulations may make provision requiring the Department, where on considertaion of any claim or other matter it is of the opinion that there arises any issues which under Article 7 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 falls to be decided by an officer of the Inland Revenue, to refer the issue to the Inland Revenue.
(2) Regulations under this Article may‐
(a)provide for the Inland Revenue to give the Department a prelimary opinion on any issue referred to them,
(b)Specify the circumstances in which an officer of the Inland Revenue is to make a decision under Article 7 of the Social Security Contributions (Transfer of Functions, etc.)(Northern Ireland) Order 1999 on a reference by the department,
(c)enable or require the Department, in specified circumstances, to deal with any other issue arising on consideration of the claim or other matter pending the decision on the referred issue, and
(d)require the Department to decide the claim or other matter in accordance with the decision of an officer of the Inland Revenue on the issue referred to them, or in accordance with any determination of the [F3First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal] made on appeal from their decision.]
F1SI 1999/671
F2prosp. in pt. certain functions transf. by 2002 c. 21
F3Words in art. 11A(2)(d) substituted (1.4.2009) by Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3(2), Sch. 2 para. 42