6 Decisions and appeals about entitlements to make deductions etc

6  Decisions and appeals about entitlements to make deductions etc

(1)     In Part 2 of the Social Security Contributions (Transfer of Functions, etc) Act 1999 (decisions and appeals), in section 8(1) (decisions of officers of Revenue and Customs), after paragraph (e) insert—

“(ea)     to decide whether a person is or was entitled

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