A decision made by an officer of HMRC on a matter within any of the heads dealt with in E8.1002 which relates to or affects an issue arising in legal proceedings concerning:
- Ìý
(a)ÌýÌýÌýÌý the payment of contributions (other than a Class 4 contribution recoverable under income tax legislation)
- Ìý
(b)ÌýÌýÌýÌý the recovery of any sum due to HMRC or the National Insurance Fund, or
- Ìý
(c)ÌýÌýÌýÌý an offence under SSAA 1992 or Jobseekers Act 1995
is conclusive for the purposes of those proceedings, and if such a decision is necessary for the determination of those proceedings, but has not yet been made, the court must refer the matter
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