Part IDecisions and Appeals

C1C2C3C4C5C6C7C8C9C10C11C12C13C14C16C15C17C18C19C20C21Chapter IISocial Security Decisions and Appeals

Annotations:
Modifications etc. (not altering text)
C1

Pt. 1 Ch. 2: power to transfer functions conferred (25.2.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), ss. 17, 28(2)(c) (with Sch. 8)

C2

Pt. 1 Ch. 2: power to apply and exclude conferred (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), ss. 23(1), 28(3) (with Sch. 8); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

C6

Pt. 1 Ch. 2 modified (5.10.1999) by Tax Credits Act 1999 (c. 10), s. 20(2), Sch. 2 para. 21 (with s. 19)

C7

Pt. 1 Ch. 2 power to apply (with modifications) conferred (11.11.1999) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 52(4)(6)(g), 89(4)(a)

C9

Pt. 1 Ch. 2: power to apply conferred (8.7.2002) by Tax Credits Act 2002 (c. 21), ss. 61, 63(8)(a)

C10

Pt. 1 Ch. 2 functions transferred (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by Tax Credits Act 2002 (c. 21), ss. 50(2)(e), s. 61, Sch. 4 para. 15; S.I. 2003/392, art. 2

C11

Pt. 1 Ch. 2 applied (8.7.2004) by Age-Related Payments Act 2004 (c. 10), s. 5(5)

C13

Pt. 1 Ch. 2 modified (21.7.2008 for specified purposes, 1.1.2009 in so far as not already in force) by Health and Social Care Act 2008 (c. 14), ss. 132(8), 170; S.I. 2008/3137, art. 2

C16

Pt. 1 Ch. 2 power to apply (with modifications) conferred (14.11.2016 for specified purposes, 21.4.2017 in so far as not already in force) by Childcare Payments Act 2014 (c. 28), ss. 59(4)(a), 75(2); S.I. 2016/1083, reg. 2(g); S.I. 2017/578, reg. 3(e)

C15

Pt. 1 Ch. 2 modified (6.4.2016) by The Social Security (Northern Ireland Reciprocal Arrangements) Regulations 2016 (S.I. 2016/287), regs. 1, 2(2)(d), Sch. (as varied (27.11.2016 for specified purposes, 6.4.2017 in so far as not already in force) in accordance with S.I. 2016/1050, regs. 1(2), 2(2), Sch.)

C18

Pt. 1 Ch. 2 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Social Security (Switzerland) (Citizens' Rights Agreement) Order 2019 (S.I. 2019/1303), art. 2; 2020 c. 1, Sch. 5 para. 1(1)

C20

Pt. 1 Ch. 2 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Social Security (Switzerland) Order 2021 (S.I. 2021/1088), art. 2(1)-(3), Sch.

C21

Pt. 1 Ch. 2 modified (coming into force in accordance with art. 1(3) of the amending S.I.) by The Social Security (Iceland) (Liechtenstein) (Norway) Order 2023 (S.I. 2023/1060), art. 2, Sch.

F1Appeals dependent on issues falling to be decided by Inland Revenue

Annotations:
Amendments (Textual)
F1

S. 24A and cross-heading inserted (14.6.1999 for specified purposes, 5.7.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 7 para. 33 (with Sch. 8); S.I. 1999/1662, art 2, Sch. (with art. 4)

24A Appeals dependent on issues falling to be decided by Inland Revenue.

1

Regulations may make provision for F2the First-tier Tribunal or Upper Tribunal, where on any appeal there arises any issue which under section 8 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 falls to be decided by the Inland Revenue, to require the Secretary of State to refer the issue to the Inland Revenue.

2

Regulations under this section may—

a

provide for the appeal to be referred to the Secretary of State pending the decision by an officer of the Inland Revenue,

b

enable or require the Secretary of State, in specified circumstances, to deal with any other issue arising on the appeal pending the decision on the referred issue, and

c

enable the Secretary of State, on receiving the decision of an officer of the Inland Revenue, or any determination of the F4First-tier Tribunal or Upper Tribunal made on an appeal from his decision—

i

to revise his decision,

ii

to make a decision superseding his decision, or

iii

to refer the appeal to the F3First-tier Tribunal or Upper Tribunal for determination.