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Annex M

Example of application of s. 27 of SS Act 98
DM disallows benefit.
Claimant appeals to FtT.
FtT uphold the disallowance
Claimant appeals to UT
The UT overturns the FtT decision and awards benefit. Secretary of State appeals to the Court of Appeal 9.4.17
Court of Appeal refer a question on the interpretation of EC law to
the ECJ for a ruling.
ECJ rule on the point. Case returns to the Court of Appeal for final decision. 14.12.19
Court of Appeal take account of ECJ ruling and uphold
the UT's decision.
Claimant is entitled to benefit.
The relevant determination is that of the UT dated 22.2.16