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PART II |
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DECISIONS AND APPEALS |
| Decisions by officers of Board. |
8. - (1) Subject to the provisions of this Part, it shall be for an officer of the Board-
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(a) to decide whether for the purposes of Parts I to V of the Social Security Contributions and Benefits Act 1992 a person is or was an earner and, if so, the category of earners in which he is or was to be included, |
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(b) to decide whether a person is or was employed in employed earner's employment for the purposes of Part V of the Social Security Contributions and Benefits Act 1992 (industrial injuries), |
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(c) to decide whether a person is or was liable to pay contributions of any particular class and, if so, the amount that he is or was liable to pay, |
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(d) to decide whether a person is or was entitled to pay contributions of any particular class that he is or was not liable to pay and, if so, the amount that he is or was entitled to pay, |
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(e) to decide whether contributions of a particular class have been paid in respect of any period, |
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(f) subject to and in accordance with regulations made for the purposes of this paragraph by the Secretary of State with the concurrence of the Board, to decide any issue arising as to, or in connection with, entitlement to statutory sick pay or statutory maternity pay, |
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(g) to make any other decision that falls to be made under Part XI of the Social Security Contributions and Benefits Act 1992 (statutory sick pay) or Part XII of that Act (statutory maternity pay), |
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(h) to decide any question as to the issue and content of a notice under subsection (2) of section 121C of the Social Security Administration Act 1992 (liability of directors etc. for company's contributions), |
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(i) to decide any issue arising under section 27 of the Jobseekers Act 1995 (employment of long-term unemployed: deductions by employers), or under any provision of regulations under that section, as to- |
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(i) whether a person is or was an employee or employer of another,
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(ii) whether an employer is or was entitled to make any deduction from his contributions payments in accordance with regulations under section 27 of that Act,
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(iii) whether a payment falls to be made to an employer in accordance with those regulations,
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(iv) the amount that falls to be so deducted or paid, or
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(v) whether two or more employers are, by virtue of regulations under section 27 of that Act, to be treated as one,
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(j) to decide whether a person is liable to pay interest under paragraph 7B(2)(e) of Schedule 1 to the Social Security Contributions and Benefits Act 1992, |
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(k) to decide whether a person is liable to a penalty under- |
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(i) paragraph 7A(2) or 7B(2)(h) of Schedule 1 to the Social Security Contributions and Benefits Act 1992, or
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(ii) section 113(1)(a) of the Social Security Administration Act 1992,
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(l) to decide the amount of interest or penalty payable under any of the provisions mentioned in paragraphs (j) and (k) above, and |
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(m) to decide such issues relating to contributions, other than the issues specified in paragraphs (a) to (l) above or in paragraphs 16 and 17 of Schedule 3 to the Social Security Act 1998, as may be prescribed by regulations made by the Board. |
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(2) Subsection (1)(c) and (e) above do not include any decision relating to Class 4 contributions other than a decision falling to be made-
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(a) under subsection (1) of section 17 of the Social Security Contributions and Benefits Act 1992 as to whether by regulations under that subsection a person is or was excepted from liability for Class 4 contributions, or his liability is or was deferred, or |
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(b) under regulations made by virtue of subsection (3) or (4) of that section or section 18 of that Act. |
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(3) Subsection (1)(g) above does not include-
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(a) any decision as to the making of subordinate legislation, or |
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(b) any decision as to whether the liability to pay statutory sick pay or statutory maternity pay is a liability of the Board rather than the employer. |
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(4) Until the commencement of section 2 of this Act, the reference in subsection (1)(m) above to the Board shall have effect as a reference to the Secretary of State.
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| Regulations with respect to decisions. |
9. - (1) Subject to the provisions of this Part and of the Social Security Administration Act 1992, provision may be made by the Board by regulations as to the making by their officer of any decision under or in connection with the Social Security Contributions and Benefits Act 1992, the Social Security Administration Act 1992 or the Jobseekers Act 1995 which falls to be made by such an officer.
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(2) Where it appears to an officer of the Board that a matter before him involves a question of fact requiring special expertise, he may direct that in dealing with that matter he shall have the assistance of one or more experts.
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(3) In subsection (2) above "expert" means a person appearing to the officer of the Board to have knowledge or experience which would be relevant in determining the question of fact requiring special expertise.
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| Decisions varying or superseding earlier decisions. |
10. - (1) The Board may by regulations make provision-
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(a) for any decision of an officer of the Board under section 8 of this Act (including a decision superseding an earlier decision) to be varied either within the prescribed period or in prescribed cases or circumstances, |
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(b) for any such decision to be superseded, in prescribed circumstances, by a subsequent decision made by an officer of the Board, and |
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(c) for any such decision as confirmed or varied by the tax appeal Commissioners on appeal to be superseded, in the event of a material change of circumstances since the decision was made, by a subsequent decision made by an officer of the Board. |
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(2) The date as from which-
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(a) any variation of a decision, or |
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(b) any decision superseding an earlier decision, |
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is to take effect shall be determined in accordance with the regulations.
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(3) In this section "prescribed" means prescribed by regulations under this section.
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| Appeals against decisions of Board. |
11. - (1) This section applies to any decision of an officer of the Board under section 8 of this Act or under regulations made by virtue of section 10(1)(b) or (c) of this Act (whether as originally made or as varied under regulations made by virtue of section 10(1)(a) of this Act).
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(2) In the case of a decision to which this section applies-
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(a) if it relates to a person's entitlement to statutory sick pay or statutory maternity pay, the employee and employer concerned shall each have a right to appeal to the tax appeal Commissioners, and |
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(b) in any other case, the person in respect of whom the decision is made and such other person as may be prescribed shall have a right to appeal to the tax appeal Commissioners. |
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(3) In subsection (2)(b) above "prescribed" means prescribed by the Board by regulations.
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(4) This section has effect subject to section 121D of the Social Security Administration Act 1992 (appeals in relation to personal liability notices).
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| Exercise of right of appeal. |
12. - (1) Any appeal against a decision must be brought by a notice of appeal in writing given within 30 days after the date on which notice of the decision was issued.
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(2) The notice of appeal shall be given to the officer of the Board by whom notice of the decision was given.
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(3) The notice of appeal shall specify the grounds of appeal, but on the hearing of the appeal the tax appeal Commissioners may allow the appellant to put forward any ground not specified in the notice, and take it into consideration if satisfied that the omission was not wilful or unreasonable.
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(4) Subject to section 121D of the Social Security Administration Act 1992 (which provides for an appeal against a decision under that section to be heard by the Special Commissioners) and to regulations under section 46A of the Taxes Management Act 1970 (regulations about jurisdiction), any appeal under this section shall be heard by the General Commissioners, except that the appellant may elect in accordance with section 46(1) of the Taxes Management Act 1970 to bring the appeal before the Special Commissioners instead of the General Commissioners.
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(5) Subsections (5A) to (5E) of section 31 of the Taxes Management Act 1970 (which relate to an election to bring proceedings before the Special Commissioners) shall have effect in relation to an election under subsection (4) above as they have effect in relation to an election under subsection (4) of that section.
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| Regulations with respect to appeals. |
13. - (1) The Board may, by regulations made with the concurrence of the Lord Chancellor and the Lord Advocate, make provision with respect to appeals to the tax appeal Commissioners under this Part.
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(2) Regulations under subsection (1) above may, in particular-
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(a) make provision with respect to any of the matters dealt with in the following provisions of the Taxes Management Act 1970 - |
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(i) section 44 and Schedule 3 (assigning proceedings to General Commissioners),
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(ii) sections 48 to 54 (appeals to the tax appeal Commissioners under the Taxes Acts), and
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(iii) sections 56 and 56A (appeals from their decisions), or
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(b) provide for any of those provisions of that Act to apply, with such modifications as may be specified in the regulations, in relation to an appeal to the tax appeal Commissioners under this Part. |
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(3) In sections 56B and 56C of the Taxes Management Act 1970 (power of Lord Chancellor to make regulations about the practice and procedure to be followed in connection with appeals to the tax appeal Commissioners under the Taxes Acts), any reference to an appeal includes a reference to an appeal to the tax appeal Commissioners under this Part.
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(4) Any regulations under section 56B of the Taxes Management Act 1970 which are in force immediately before the commencement of subsection (3) above shall apply in relation to appeals to the tax appeal Commissioners under this Part, subject to any necessary modifications, as they apply in relation to appeals to those Commissioners under the Taxes Acts.
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(5) In this section "the Taxes Acts" has the same meaning as in the Taxes Management Act 1970.
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