Statutory Instruments
2009 No. 208
Social Security
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2009
Made
9th February 2009
Laid before Parliament
9th February 2009
Coming into force
1st April 2009
The Treasury make the following Regulations in exercise of the powers conferred by sections 132A(1) and 189(4) and (5) of the Social Security Administration Act 1992 ( 1 ):
Citation and Commencement
1. These Regulations may be cited as the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2009 and shall come into force on 1st April 2009.
Amendments to the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2007
2. The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2007( 2 ) are amended as follows.
3. —(1) In regulation 2 (interpretation)( 3 ) for the definition of “the Special Commissioners” substitute—
“ “tribunal” means the First-tier Tribunal, or where determined by or under Tribunal Procedure Rules, the Upper Tribunal. ” .
(2) In the table in regulation 4(2)( 4 )—
(a) in the first column omit the entry for section 317A; and
(b) in the second column omit the entry for regulation 13A.
(3) In regulation 5A(1) and (3) (doubt as to notifiability)( 5 ) for “Special Commissioners” substitute “tribunal”.
(4) In regulation 7A(2) and (3) (supplemental information) for “Special Commissioners” substitute “tribunal”.
(5) In regulation 12B(1) (reasons for non-disclosure: supporting information) for “Special Commissioners” substitute “tribunal”.
(6) In regulation 12C(1) and (3) (order to disclose) for “Special Commissioners” substitute “tribunal”.
(7) Omit regulation 13A (Special Commissioners: procedure)( 6 ).
(8) Omit regulation 15(3) (modification of Part 10 of the Taxes Management Act 1970).
Dave Watts
Tony Cunningham
Two of the Lords Commissioners of Her Majesty’s Treasury
9th February 2009
1992 c. 5 . Section 132A was inserted by section 7(2) of the National Insurance Contributions Act 2006 (c. 10) .
S.I. 2007/785 , amended by S.I. 2008/2678 .
The definition of “Special Commissioners” was inserted by S.I. 2008/2678 .
The table in regulation 4 was substituted by S.I. 2008/2678 .
Regulations 5A, 7A, 12B, 12C and 13A were inserted by S.I. 2008/2678 .
Regulation 13A was inserted by S.I. 2008/2678 .