The Social Security (Contributions) (Amendment No. 3) Regulations 2002
These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“the principal Regulations”). They also make consequential amendments to the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 (S.I. 2001/769) and the corresponding provision in Northern Ireland (S.R. 2001 No. 102). The amendment provide for decisions to be taken by officers of the Board and accordingly appealable to the tax appeal Commissioners under section 11 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”) or Article 10 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671) (“the Transfer Order”).