The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2009
These Regulations come into force on 1st April 2009. Following the abolition of the Special Commissioners and the transfer of their functions to the new tribunal system, these Regulations transfer the functions of the Special Commissioners to make certain orders in respect of National Insurance contributions to the new tribunal system. These amendments correspond to similar provisions in relation to taxes.