Amendment of the Social Security Contributions (Decisions and Appeals) Regulations 1999

2.  After regulation 12(2) of the Social Security Contributions (Decisions and Appeals) Regulations 1999(1) (appeals from the tribunal), insert—

“(3) The reference to section 56 of the Taxes Management Act 1970(2) in this regulation includes a reference to that section as amended by section 225(1) of the Finance Act 2014(3) (protection of the revenue pending further appeals).”.