DANSP44300 - Varied decisions: Decisions which cannot be varied

Sections 8(1)(ia) and 10 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999; Articles 7(1)(ia) and 9 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SI 1999 No 671)

DANSP44100 explains that decisions issued under

• section 8 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (Transfer Act), or
• Article 7 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SI 1999 No 671) (the Transfer Order),

can be varied in certain circumstances. Decisions falling within section 8(1)(ia) of the Transfer Act or article 7(1)(ia) of the Transfer Order cannot be varied, i.e. those decisions issued to either give or withdraw approval to transfer secondary National Insurance contributions liability to the primary contributor, see DANSP21000.

For examples of situations which do not need a varied decision see DANSP45550.