
1 
These Regulations may be cited as the Social Security Contributions (Decisions and Appeals) (Amendment) Regulations 2001 and shall come into force on 31st January 2002.
2 
Amend the Social Security Contributions (Decisions and Appeals) Regulations 1999 in accordance with the provisions of regulations 3 and 4.
3 
In regulation 8 for paragraph (1) substitute—“
(1) This regulation applies where there is more than one appeal under Part II of the Transfer Act or Part III of the Transfer Order against the same decision and none of the appellants has elected in accordance with section 46(1) of the Management Act to bring the appeal before the Special Commissioners instead of before the General Commissioners.”.
4 
After regulation 8 insert—“
8A 

(1) Subsections (2), (3), (3A), (4) and (5) of section 44 of the Management Act apply to appeals to the tax appeal Commissioners under Part II of the Transfer Act and Part III of the Transfer Order as they apply to proceedings relating to income tax with the modifications specified in this regulation.
(2) In those subsections “the Taxes Acts” includes Part II of the Transfer Act and Part III of the Transfer Order.
(3) In the said subsection (2) for “the said rules” substitute “the rules relating to the assignment of appeals given in the Social Security Contributions (Decisions and Appeals) Regulations 1999”.
(4) In the said subsection (4) after “this section” insert “or the Social Security Contributions (Decisions and Appeals) Regulations 1999”.”.
Nick Montagu
Dave Hartnett
Two of the Commissioners of Inland Revenue
Dated 22nd November 2001The Lord Chancellor and the Scottish Ministers concur in these Regulations.
Irvine of Lairg, C
Dated 1st December 2001James R Wallace
A member of the Scottish Executive
Dated 13th December 2001