National Insurance Contributions Act 2015 (c. 5)

SCHEDULES

SCHEDULE 1 U.K. Reform of Class 2 contributions

Social Security Contributions (Transfer of Functions, etc) (Northern Ireland) Order 1999 (S.I. 1999/671) U.K.

28 U.K. The Social Security Contributions (Transfer of Functions, etc) (Northern Ireland) Order 1999 is amended as follows.

29 U.K. In Article 7 (decisions by officers of HMRC), after paragraph (1) insert—

“(1A) No decision in respect of Class 2 contributions under section 11(2) of the Contributions and Benefits Act may be made under paragraph (1) in relation to an issue specified in sub-paragraph (c) or (e) of that paragraph if the person to whom the decision would relate—

(a) has appealed under Part 5 of the Taxes Management Act 1970 in relation to that issue,

(b) can appeal under that Part in relation to that issue, or

(c) might in the future, without the agreement of Her Majesty's Revenue and Customs or permission of the tribunal, be able to appeal under that Part in relation to that issue.”

30 U.K. In Schedule 3 (transfer of other functions to the Treasury or Board), omit paragraph 13.

31 U.K. In Schedule 8 (further consequential amendments), omit paragraphs 1 and 5(7).