SCHEDULE 1 Consequential Amendments and Supplemental Provisions – Primary Legislation

Social Security Act 1998

248.  In section 10A(2)(d) (reference of issues by Secretary of State to Inland Revenue)(1)—

(a) for “tax appeal Commissioners” substitute “First-tier Tribunal or Upper Tribunal”; and

(b) for “their decision” substitute “the tribunal’s decision”.

(1)

Section 10A was inserted by paragraph 24 of Schedule 7 to the Social Security Contributions (Transfer of Functions, etc) Act 1999 (c. 2).