2 Amendment of the principal Regulations
1 The principal Regulations shall be amended in accordance with the following paragraphs of this regulation.
2 In regulation 1(3) (interpretation), after the definition of “referral" there shall be added the following definition:—

““the Transfer Act" means the Social Security Contributions (Transfer of Functions, etc.) Act 1999;”

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3 After regulation 11 there shall be inserted the following regulation:—

“11A Issues for decision by officers of Inland Revenue
1 Where, on consideration of any claim or other matter, it appears to the Secretary of State that an issue arises which, by virtue of section 8 of the Transfer Act, falls to be decided by an officer of the Board, he shall refer that issue to the Board.
2 Where—
(a) the Secretary of State has decided any claim or other matter on an assumption of facts—
(i) as to which there appeared to him to be no dispute, but
(ii) concerning which, had an issue arisen, that issue would have fallen, by virtue of section 8 of the Transfer Act, to be decided by an officer of the Board; and
(b) an application for revision or an application for supersession is made in relation to the decision of that claim or other matter; and
(c) it appears to the Secretary of State on consideration of the application that such an issue arises,
he shall refer that issue to the Board.
3 Pending the final decision of any issue which has been referred to the Board in accordance with paragraph (1) or (2) above, the Secretary of State may—
(a) determine any other issue arising on consideration of the claim or other matter or, as the case may be, of the application,
(b) seek a preliminary opinion of the Board on the issue referred and decide the claim or other matter or, as the case may be, the application in accordance with that opinion on that issue; or
(c) defer making any decision on the claim or other matter or, as the case may be, the application.
4 On receipt by the Secretary of State of the final decision of an issue which has been referred to the Board in accordance with paragraph (1) or (2) above, the Secretary of State shall—
(a) in a case to which paragraph (3)(b) above applies—
(i) consider whether the decision ought to be revised under section 9 or superseded under section 10, and
(ii) if so, revise it, or, as the case may be, make a further decision which supersedes it; or
(b) in a case to which paragraph (3)(a) or (c) above applies, decide the claim or other matter or, as the case may be, the application,
in accordance with the final decision of the issue so referred.
5 In paragraphs (3) and (4) above “final decision" means the decision of an officer of the Board under section 8 of the Transfer Act or the determination of any appeal in relation to that decision.”

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4 After regulation 38 there shall be inserted the following regulation:—

“38A Appeals raising issues for decision by officers of Inland Revenue
1 Where, on consideration of any appeal, it appears to an appeal tribunal that an issue arises which, by virtue of section 8 of the Transfer Act, falls to be decided by an officer of the Board, that tribunal shall—
(a) refer the appeal to the Secretary of State pending the decision of that issue by an officer of the Board; and
(b) require the Secretary of State to refer that issue to the Board;
and the Secretary of State shall refer that issue accordingly.
2 Pending the final decision of any issue which has been referred to the Board in accordance with paragraph (1) above, the Secretary of State may revise the decision under appeal, or make a further decision superseding that decision, in accordance with his determination of any issue other than one which has been so referred.
3 On receipt by the Secretary of State of the final decision of an issue which has been referred in accordance with paragraph (1) above, he shall consider whether the decision under appeal ought to be revised under section 9 or superseded under section 10, and—
(a) if so, revise it or, as the case may be, make a further decision which supersedes it; or
(b) if not, forward the appeal to the appeal tribunal which shall determine the appeal in accordance with the final decision of the issue so referred.
4 In paragraphs (2) and (3) above, “final decision" has the same meaning as in regulation 11A(3) and (4).”

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Reg. 2(5) revoked (3.11.2008) by Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 2