These Regulations provide for the determination of issues arising as to, or in connection with, statutory sick pay and statutory maternity pay.

Regulation 2 provides for such issues to be submitted to an officer of the Board of Inland Revenue for decision.

Regulation 3 provides for the manner in which such an application is to be submitted.

Regulation 4 revokes regulation 20 of the Social Security (Adjudication) Regulations (Northern Ireland) 1995.

Article 7(1)(f) of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, one of the enabling provisions under which these Regulations are made, was brought into operation on 24th March 1999 by virtue of Article 1(2)(c) of that Order. Since the Regulations are made before the end of the period of 6 months from the commencement of that enabling provision, they are, accordingly, exempt, by virtue of section 150(5)(b) of the Social Security Administration (Northern Ireland) Act 1992 from reference to the Social Security Advisory Committee.