203.Paragraph 22 makes it clear that decisions on transferred matters can only go down the tax appeal route (apart from pensions matters).
204.Paragraph 23 repeals a reference to DSS variations of decisions on directors' liability, since those decisions pass to the Inland Revenue.
205.Paragraph 24 provides a power for DSS to refer contributions issues to the Inland Revenue for resolution. This may involve an initial opinion or a formal appealable decision. And DSS may continue to process other issues while the contributions issue is being resolved.
206.Paragraph 25 revises section 12(2) SSA to reflect the transfer of SSP and SMP appeals to the tax appeal Commissioners.
207.Paragraph 28 repeals references to procedural issues connected to matters transferred to the tax appeal Commissioners by this Act.
208.Paragraphs 30 and 31 remove the current ability of DSS or an appeal tribunal to require SSP or SMP claimants to undergo a medical examination.
209.Paragraph 33 provides powers for benefit appeal tribunals to refer to the Inland Revenue contributions issues relevant to determining a benefit appeal. Where this happens, DSS may be required to revise their earlier decision.
210.Paragraph 34 makes clear that the rules governing the correction of benefit decisions made in error do not include decisions in respect of transferred functions.
211.Paragraph 35 clarifies the references to "Commissioners", drawing a distinction between the tax appeal Commissioners and Social Security Commissioners.
Commentary on Sections Social Security Act 1998