Decisione N.1232 del Consiglio permanente
Schedule 1 to this Act (which contains amendments transferring to the Board certain functions of the Secretary of State which have been exercised by the Contributions Agency and certain associated functions of the Secretary of State in relation to benefits, together with other amendments related to the transfer of those functions) shall have effect.
The functions of the Secretary of State under the provisions of subordinate legislation specified in Schedule 2 to this Act are hereby transferred to the Board.
Schedule 3 to this Act (which contains amendments transferring to the Treasury or the Board certain other functions of the Secretary of State, together with amendments related to the transfer of those functions) shall have effect.
Contributions shall be under the care and management of the Board.
Subject to subsection (3) below, for the purposes of the Inland Revenue Regulation Act 1890 (“the 1890 Act”) the definition of “inland revenue” in section 39 of that Act shall be taken to include contributions.
The following provisions of the 1890 Act shall not apply in relation to contributions—
section 13 (duty of Commissioners in relation to collection and the keeping of accounts), so far as relating to the keeping of accounts,
sections 21 and 22 (proceedings for fines, etc),
section 27 (officers may conduct proceedings before justices),
section 32 (power to reward informers),
section 34 (expenses of prosecutions), and
section 35 (power to mitigate fines and stay proceedings).
The reference in section 10 of the Exchequer and Audit Departments Act 1866 (gross revenues of Board and of Commissioners of Customs and Excise to be paid into Exchequer) to the gross revenues of the department of the Inland Revenue shall not be taken to include—
contributions, or
any sums (other than contributions) which are payable into the National Insurance Fund or the Northern Ireland National Insurance Fund.
In any declaration for the purposes of section 6 of the Taxes Management Act 1970 (declarations on taking office), whether made before or after the commencement of this section, the reference to an offence relating to inland revenue shall be taken to include a reference to—
an offence relating to contributions, statutory sick pay or statutory maternity pay, or
an offence under regulations made under Part III of the Pension Schemes Act 1993 or Part III of the Pension Schemes (Northern Ireland) Act 1993.
In Schedule 2 to the Social Security Contributions and Benefits Act 1992 (levy of Class 4 contributions with income tax) and Schedule 2 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992, paragraph 6(2) (which is superseded by subsection (1) above) shall cease to have effect.
In this section “contributions” includes contributions under Part I of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.
The provisions of Schedule 4 shall have effect with respect to the recovery of—
those Class 1, Class 1A, Class 1B and Class 2 contributions to which regulations under paragraph 6 of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (power to combine collection of contributions with income tax) do not apply,
Class 4 contributions payable by virtue of regulations under section 18 of that Act, and
interest or penalties payable under regulations made under paragraph 7A or 7B of Schedule 1 to that Act.
Schedule 5 to this Act (which relates to the enforcement powers of the Board in relation to functions transferred to them by this Act) shall have effect.
Schedule 6 to this Act (which contains amendments relating to the supply or disclosure of information) shall have effect.
Information which is held— for the purposes of functions specified in any paragraph of subsection (2) below may be used for the purposes of, or for any purposes connected with, the exercise of functions specified in any other paragraph of that subsection, and may be supplied to any person providing services to the Board for those purposes.
by the Board, or
by a person providing services to the Board, in connection with the provision of those services,
The functions referred to in subsection (1) above are—
the functions of the Board in relation to tax,
their functions in relation to contributions, statutory sick pay and statutory maternity pay, and
their functions under Part III of the Pension Schemes Act 1993 or Part III of the Pension Schemes (Northern Ireland) Act 1993.
In subsection (2)(b) above “contributions” includes contributions under Part I of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.
Subject to the provisions of this Part, it shall be for an officer of the Board—
to decide whether for the purposes of Parts I to V of the Social Security Contributions and Benefits Act 1992 a person is or was an earner and, if so, the category of earners in which he is or was to be included,
to decide whether a person is or was employed in employed earner’s employment for the purposes of Part V of the Social Security Contributions and Benefits Act 1992 (industrial injuries),
to decide whether a person is or was liable to pay contributions of any particular class and, if so, the amount that he is or was liable to pay,
to decide whether a person is or was entitled to pay contributions of any particular class that he is or was not liable to pay and, if so, the amount that he is or was entitled to pay,
to decide whether contributions of a particular class have been paid in respect of any period,
subject to and in accordance with regulations made for the purposes of this paragraph by the Secretary of State with the concurrence of the Board, to decide any issue arising as to, or in connection with, entitlement to statutory sick pay or statutory maternity pay,
to make any other decision that falls to be made under Part XI of the Social Security Contributions and Benefits Act 1992 (statutory sick pay) or Part XII of that Act (statutory maternity pay),
to decide any question as to the issue and content of a notice under subsection (2) of section 121C of the Social Security Administration Act 1992 (liability of directors etc. for company’s contributions),
to decide any issue arising under section 27 of the Jobseekers Act 1995 (employment of long-term unemployed: deductions by employers), or under any provision of regulations under that section, as to—
whether a person is or was an employee or employer of another,
whether an employer is or was entitled to make any deduction from his contributions payments in accordance with regulations under section 27 of that Act,
whether a payment falls to be made to an employer in accordance with those regulations,
the amount that falls to be so deducted or paid, or
whether two or more employers are, by virtue of regulations under section 27 of that Act, to be treated as one,
to decide whether a person is liable to pay interest under paragraph 7B(2)(e) of Schedule 1 to the Social Security Contributions and Benefits Act 1992,
to decide whether a person is liable to a penalty under—
paragraph 7A(2) or 7B(2)(h) of Schedule 1 to the Social Security Contributions and Benefits Act 1992, or
section 113(1)(a) of the Social Security Administration Act 1992,
to decide the amount of interest or penalty payable under any of the provisions mentioned in paragraphs (j) and (k) above, and
to decide such issues relating to contributions, other than the issues specified in paragraphs (a) to (l) above or in paragraphs 16 and 17 of Schedule 3 to the Social Security Act 1998, as may be prescribed by regulations made by the Board.
Subsection (1)(c) and (e) above do not include any decision relating to Class 4 contributions other than a decision falling to be made—
under subsection (1) of section 17 of the Social Security Contributions and Benefits Act 1992 as to whether by regulations under that subsection a person is or was excepted from liability for Class 4 contributions, or his liability is or was deferred, or
under regulations made by virtue of subsection (3) or (4) of that section or section 18 of that Act.
Subsection (1)(g) above does not include—
any decision as to the making of subordinate legislation, or
any decision as to whether the liability to pay statutory sick pay or statutory maternity pay is a liability of the Board rather than the employer.
Until the commencement of section 2 of this Act, the reference in subsection (1)(m) above to the Board shall have effect as a reference to the Secretary of State.
Subject to the provisions of this Part and of the Social Security Administration Act 1992, provision may be made by the Board by regulations as to the making by their officer of any decision under or in connection with the Social Security Contributions and Benefits Act 1992, the Social Security Administration Act 1992 or the Jobseekers Act 1995 which falls to be made by such an officer.
Where it appears to an officer of the Board that a matter before him involves a question of fact requiring special expertise, he may direct that in dealing with that matter he shall have the assistance of one or more experts.
In subsection (2) above “expert” means a person appearing to the officer of the Board to have knowledge or experience which would be relevant in determining the question of fact requiring special expertise.
The Board may by regulations make provision—
for any decision of an officer of the Board under section 8 of this Act (including a decision superseding an earlier decision) to be varied either within the prescribed period or in prescribed cases or circumstances,
for any such decision to be superseded, in prescribed circumstances, by a subsequent decision made by an officer of the Board, and
for any such decision as confirmed or varied by the tax appeal Commissioners on appeal to be superseded, in the event of a material change of circumstances since the decision was made, by a subsequent decision made by an officer of the Board.
The date as from which— is to take effect shall be determined in accordance with the regulations.
any variation of a decision, or
any decision superseding an earlier decision,
In this section “prescribed” means prescribed by regulations under this section.
This section applies to any decision of an officer of the Board under section 8 of this Act or under regulations made by virtue of section 10(1)(b) or (c) of this Act (whether as originally made or as varied under regulations made by virtue of section 10(1)(a) of this Act).
In the case of a decision to which this section applies—
if it relates to a person’s entitlement to statutory sick pay or statutory maternity pay, the employee and employer concerned shall each have a right to appeal to the tax appeal Commissioners, and
in any other case, the person in respect of whom the decision is made and such other person as may be prescribed shall have a right to appeal to the tax appeal Commissioners.
In subsection (2)(b) above “prescribed” means prescribed by the Board by regulations.
This section has effect subject to section 121D of the Social Security Administration Act 1992 (appeals in relation to personal liability notices).
Any appeal against a decision must be brought by a notice of appeal in writing given within 30 days after the date on which notice of the decision was issued.
The notice of appeal shall be given to the officer of the Board by whom notice of the decision was given.
The notice of appeal shall specify the grounds of appeal, but on the hearing of the appeal the tax appeal Commissioners may allow the appellant to put forward any ground not specified in the notice, and take it into consideration if satisfied that the omission was not wilful or unreasonable.
Subject to section 121D of the Social Security Administration Act 1992 (which provides for an appeal against a decision under that section to be heard by the Special Commissioners) and to regulations under section 46A of the Taxes Management Act 1970 (regulations about jurisdiction), any appeal under this section shall be heard by the General Commissioners, except that the appellant may elect in accordance with section 46(1) of the Taxes Management Act 1970 to bring the appeal before the Special Commissioners instead of the General Commissioners.
Subsections (5A) to (5E) of section 31 of the Taxes Management Act 1970 (which relate to an election to bring proceedings before the Special Commissioners) shall have effect in relation to an election under subsection (4) above as they have effect in relation to an election under subsection (4) of that section.
The Board may, by regulations made with the concurrence of the Lord Chancellor and the Lord Advocate, make provision with respect to appeals to the tax appeal Commissioners under this Part.
Regulations under subsection (1) above may, in particular—
make provision with respect to any of the matters dealt with in the following provisions of the Taxes Management Act 1970 —
section 44 and Schedule 3 (assigning proceedings to General Commissioners),
sections 48 to 54 (appeals to the tax appeal Commissioners under the Taxes Acts), and
sections 56 and 56A (appeals from their decisions), or
provide for any of those provisions of that Act to apply, with such modifications as may be specified in the regulations, in relation to an appeal to the tax appeal Commissioners under this Part.
In sections 56B and 56C of the Taxes Management Act 1970 (power of Lord Chancellor to make regulations about the practice and procedure to be followed in connection with appeals to the tax appeal Commissioners under the Taxes Acts), any reference to an appeal includes a reference to an appeal to the tax appeal Commissioners under this Part.
Any regulations under section 56B of the Taxes Management Act 1970 which are in force immediately before the commencement of subsection (3) above shall apply in relation to appeals to the tax appeal Commissioners under this Part, subject to any necessary modifications, as they apply in relation to appeals to those Commissioners under the Taxes Acts.
In this section “the Taxes Acts” has the same meaning as in the Taxes Management Act 1970.
The Board may by regulations make provision as respects matters arising—
pending any decision of an officer of the Board under section 8 of this Act which relates to—
statutory sick pay or statutory maternity pay, or
any person’s liability for contributions,
pending the determination by the tax appeal Commissioners of an appeal against any such decision,
out of the variation, under regulations made under section 10 of this Act or on appeal, of any such decision, or
out of the making of a decision which, under regulations made under that section, supersedes an earlier decision.
Regulations under this section may, in particular—
make provision making a person liable to pay contributions pending the determination by the tax appeal Commissioners of an appeal against a decision of an officer of the Board, and
make provision as to the repayment in prescribed circumstances of contributions paid by virtue of the regulations.
Regulations under this section must be made with the concurrence of the Secretary of State in so far as they relate to statutory sick pay or statutory maternity pay.
The Secretary of State may by regulations modify any of the enactments to which this subsection applies during any period in which section 8 of this Act is in force but Chapter II of Part I of the Social Security Act 1998 (social security decisions and appeals) is not yet wholly in force.
Subsection (1) above applies to—
Part II of the Social Security Administration Act 1992 (adjudication), and
the Acts amended by section 16 of, and Schedule 7 to, this Act.
The function of determining the questions referred to in subsection (1) of section 170 of the Pension Schemes Act 1993, as that section has effect before the commencement of paragraph 131 of Schedule 7 to the Social Security Act 1998, is hereby transferred to an officer of the Board.
In section 170 of the Pension Schemes Act 1993 (decisions and appeals), as substituted by paragraph 131 of Schedule 7 to the Social Security Act 1998, for subsections (2) to (4) there is substituted—
The Secretary of State may make arrangements with the Board for any of his functions under Chapter II of Part I of the Social Security Act 1998 in relation to— to be discharged by the Board or by officers of the Board.
a decision whether a person was (within the meaning of regulations) precluded from regular employment by responsibilities at home, or
a decision whether a person is entitled to be credited with earnings or contributions in accordance with regulations made under section 22(5) of the Social Security Contributions and Benefits Act 1992,
No such arrangements shall affect the responsibility of the Secretary of State or the application of Chapter II of Part I of the Social Security Act 1998 in relation to any decision.
Until the commencement of Chapter II of Part I of the Social Security Act 1998, the references to that Chapter in subsections (1) and (2) above shall have effect as references to Part II of the Social Security Administration Act 1992.
Schedule 7 to this Act (which contains amendments relating to decisions and appeals) shall have effect.
In this Part—
“the General Commissioners” means the Commissioners for the general purposes of the income tax appointed under section 2 of the Taxes Management Act 1970;
“the Special Commissioners” means the Commissioners for the special purposes of the Income Tax Acts appointed under section 4 of the Taxes Management Act 1970;
“the tax appeal Commissioners” means the General Commissioners or the Special Commissioners.
In section 177 of the Pension Schemes Act 1993 (general financial arrangements)—
in subsection (2) (sums payable out of National Insurance Fund), before paragraph (a) there is inserted—, and
in subsection (7) (sums payable into National Insurance Fund), in paragraph (a), after “section” there is inserted “42A(5) or”.
In section 172 of the Pension Schemes (Northern Ireland) Act 1993 (general financial arrangements)—
in subsection (1) (sums payable out of Northern Ireland National Insurance Fund), before paragraph (a) there is inserted—, and
in subsection (7) (sums payable into Northern Ireland National Insurance Fund), in paragraph (a), after “section” there is inserted “38A(5) or”.
There shall be paid out of the National Insurance Fund into the Consolidated Fund such sum as the Secretary of State may estimate to be the amount of any payments made by the Secretary of State under subsection (3) of section 42A of the Pension Schemes Act 1993 during the period beginning with 1st April 1998 and ending with the passing of this Act, after deduction of the amount of any payments recovered by him under subsection (5) of that section during that period.
There shall be paid out of the Northern Ireland National Insurance Fund into the Consolidated Fund of Northern Ireland such sum as the Department of Health and Social Services for Northern Ireland may estimate to be the amount of any payments made by the Department under subsection (3) of section 38A of the Pension Schemes (Northern Ireland) Act 1993 during the period beginning with 1st April 1998 and ending with the passing of this Act, after deduction of the amount of any payments recovered by it under subsection (5) of that section during that period.
Until the coming into force of paragraph 46(2) of Schedule 1 to this Act (which amends section 42A(3) of the Pension Schemes Act 1993), the reference to the Inland Revenue in section 177(2)(za) of the Pension Schemes Act 1993 (as inserted by subsection (1)(a) above) shall have effect as a reference to the Secretary of State.
In this section a “transfer provision” means any of the following provisions of this Act—
section 1 and Schedules 1 and 2,
section 2 and Schedule 3,
section 8, and
section 16(1).
Any property, rights and liabilities to which the Secretary of State is entitled or subject immediately before the commencement of a transfer provision in connection with functions transferred to the Board or the Treasury by virtue of that provision are hereby transferred to the Board or, as the case may be, the Treasury on the commencement of that provision.
A certificate issued by the Board or the Treasury that any property vested in the Secretary of State immediately before the commencement of a transfer provision has been transferred by virtue of this Act to the Board or, as the case may be, the Treasury shall be conclusive evidence of the transfer.
This section applies to—
any contract for the supply of goods or services to the Secretary of State which relates partly to functions transferred by virtue of this Act to the Board (in this section referred to as “transferred functions”) and partly to functions retained by the Secretary of State (in this section referred to as “retained functions”), and
any contract for the supply of goods or services to the Secretary of State which relates only to transferred functions or only to retained functions, but whose terms are wholly or partly determined in accordance with a contract falling within paragraph (a) above.
Section 21 of this Act shall not apply in relation to any contract to which this section applies.
Subject to subsections (4) and (5) below, in any contract to which this section applies any term restricting the provision of goods or services under the contract to the Secretary of State or the Department of Social Security shall be treated as referring also to the Board, in connection with transferred functions.
If the Secretary of State so provides by order in relation to any specified contract or class of contracts to which this section applies, the provisions of subsection (5) below shall have effect in relation to that contract, or contracts falling within that class, in place of subsection (3) above.
Where this subsection applies, all rights and liabilities of the Secretary of State under the contract are by virtue of this subsection transferred to the Board on the commencement of this subsection, but any term restricting the provision of goods or services under the contract to the Secretary of State or the Department of Social Security shall be treated as referring both to the Board, in connection with transferred functions, and to the Secretary of State or that department.
Her Majesty may by Order in Council—
provide for the transfer from the Secretary of State to the Board, or from the Board to the Secretary of State, of any transferable function,
provide that any transferable function of the Secretary of State is to be exercisable only with the concurrence of the Board or the Treasury, or is to cease to be exercisable only with that concurrence,
provide that any transferable function of the Board is to be exercisable only with the concurrence of the Secretary of State, or is to cease to be exercisable only with that concurrence, and
provide that any decision to which this paragraph applies—
is to be made by the Secretary of State rather than the Board, or by the Board rather than the Secretary of State, and
is to be made subject to the provisions of Chapter II of Part I of the Social Security Act 1998, or subject to the provisions of Part II of this Act rather than the provisions of that Chapter.
In subsection (1) above “transferable function” means—
any function relating to contributions or the National Insurance Fund, other than functions under section 1(1) of the Social Security Contributions and Benefits Act 1992 (receipt of contributions) or section 161(1) of the Social Security Administration Act 1992 (control and management of National Insurance Fund),
any function relating to statutory sick pay or statutory maternity pay,
any function under section 7 of the Social Security Act 1986 (occupational pension schemes becoming contracted-out between 1986 and 1993), so far as that section remains in force by virtue of paragraph 22 of Schedule 6 to the Pension Schemes Act 1993, or
any function under Part III of the Pension Schemes Act 1993.
The decisions to which subsection (1)(d) above applies are—
any decision which is or has been specified—
in section 8(1) of this Act,
in section 170(2) of the Pension Schemes Act 1993 (as amended by section 16(2) of this Act), or
in paragraph 16 or 17 of Schedule 3 to the Social Security Act 1998, and
any other decision relating to contributions, the National Insurance Fund, statutory sick pay, statutory maternity pay or the subject-matter of Part III of the Pension Schemes Act 1993.
An Order in Council under this section may contain such supplemental, consequential or transitional provision as appears to Her Majesty to be expedient, including provision—
for the transfer of any property, rights and liabilities held, enjoyed or incurred by the Secretary of State or the Board in connection with any functions transferred,
for the carrying on and completion by or under the authority of the person to whom any functions are transferred of anything commenced by or under the authority of the person from whom they are transferred before the date when the Order takes effect,
as to the effect of any provision made by virtue of subsection (1)(d) above on decisions or proceedings made or commenced before the date when the Order takes effect,
making such amendments of any enactment, including any enactment contained in this Act, as may be necessary for the purposes of the Order, and
for the substitution of the person to whom any functions are transferred for the person from whom they are transferred in any instrument, contract or legal proceedings made or commenced before the date when the Order takes effect.
A certificate issued by a relevant authority that any property vested in the other relevant authority immediately before an Order under this section takes effect has been transferred by virtue of the Order to the relevant authority issuing the certificate shall be conclusive evidence of the transfer; and in this subsection “relevant authority” means the Secretary of State or the Board.
In the application of this section to Northern Ireland— and for the purposes of this section in its application to Northern Ireland any reference in section 8(1) of this Act or section 170(2) of the Pension Schemes Act 1993 to a decision is to be taken to be a reference to the corresponding decision under Northern Ireland legislation.
references to the Secretary of State include references to the Department of Health and Social Services for Northern Ireland,
“contributions” means contributions under Part I of the Social Security Contributions and Benefits (Northern Ireland) Act 1992,
references to Chapter II of Part I of, and paragraphs 16 and 17 of Schedule 3 to, the Social Security Act 1998 have effect as references to Chapter II of Part II of, and paragraphs 16 and 17 of Schedule 3 to, the Social Security (Northern Ireland) Order 1998,
the reference to the National Insurance Fund has effect as a reference to the Northern Ireland National Insurance Fund,
references to section 1(1) of the Social Security Contributions and Benefits Act 1992 and section 161(1) of the Social Security Administration Act 1992 have effect as references to section 1(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and section 141(1) of the Social Security Administration (Northern Ireland) Act 1992,
references to section 7 of the Social Security Act 1986 and paragraph 22 of Schedule 6 to the Pension Schemes Act 1993 have effect as references to Article 9 of the Social Security (Northern Ireland) Order 1986 and paragraph 21 of Schedule 5 to the Pension Schemes (Northern Ireland) Act 1993, and
the reference to Part III of the Pension Schemes Act 1993 has effect as a reference to Part III of the Pension Schemes (Northern Ireland) Act 1993;
Her Majesty may by Order in Council do any of the following—
make provision for transferring from the relevant Northern Ireland authority to the Board any function in relation to Northern Ireland corresponding to a function transferred to the Board by virtue of section 1 of this Act,
make provision for transferring from the relevant Northern Ireland authority to the Secretary of State any other function in relation to Northern Ireland which relates to any of the matters specified in paragraph 10 of Schedule 2 to the Northern Ireland Act 1998 (excepted matters),
make provision for transferring from the relevant Northern Ireland authority to the Board or the Treasury any function in relation to Northern Ireland corresponding to a function transferred to the Board or, as the case may be, the Treasury by virtue of section 2 of this Act, and
make other provision for Northern Ireland for purposes corresponding to any or all of the purposes of those provisions of this Act which do not extend to Northern Ireland.
If an Order in Council made under this section by virtue of subsection (1)(b) above has transferred to the Secretary of State any function in relation to Northern Ireland which corresponds to a function transferred to the Board or the Treasury by virtue of section 2 of this Act, Her Majesty may by a further Order in Council under this section make provision for transferring that function from the Secretary of State to the Board or, as the case may be, the Treasury.
An Order in Council under this section may, for the purposes of the Order—
amend any enactment, including any enactment contained in this Act,
confer, extend or modify any power to legislate by means of an order or regulations, and
contain such incidental, supplemental, consequential or transitional provision as appears to Her Majesty to be expedient, including—
provision modifying references in any enactment to the Northern Ireland Assembly, to statutory rules for the purposes of the Statutory Rules (Northern Ireland) Order 1979 or to the Comptroller and Auditor General for Northern Ireland,
provision for the transfer of property, rights and liabilities, and
provision for the transfer to Her Majesty’s Home Civil Service of persons employed in the Northern Ireland Civil Service.
A certificate issued by the Board, the Secretary of State or the Treasury that any property vested in a Northern Ireland department immediately before an Order under this section takes effect has been transferred by virtue of the Order to the Board, the Secretary of State or the Treasury, as the case may be, shall be conclusive evidence of the transfer.
A certificate issued by the Board or the Treasury that any property vested in the Secretary of State immediately before an Order under this section takes effect has been transferred by virtue of the Order to the Board or the Treasury, as the case may be, shall be conclusive evidence of the transfer.
Subsection (2) above does not limit the powers conferred by section 23 of this Act in relation to Northern Ireland.
In this section “the relevant Northern Ireland authority”, in relation to any function, means the Northern Ireland department by which the function is exercisable.
Any power of the Secretary of State or the Board to make an order or regulations under this Act shall be exercisable by statutory instrument.
Any statutory instrument containing— shall be subject to annulment in pursuance of a resolution of either House of Parliament.
an Order in Council under section 23 or 24 of this Act, or
regulations under any provision of this Act,
Any power conferred by this Act to make regulations may be exercised—
either in relation to all cases to which the power extends, or in relation to those cases subject to specified exceptions, or in relation to any specified cases or classes of case;
so as to make, as respects the cases in relation to which it is exercised— and where such a power is expressed to be exercisable for alternative purposes it may be exercised in relation to the same case for any or all of those purposes.
the full provision to which the power extends or any less provision (whether by way of exception or otherwise);
the same provision for all cases in relation to which the power is exercised, or different provision for different cases or different classes of case or different provision as respects the same case or class of case for different purposes of this Act;
any such provision either unconditionally or subject to any specified condition;
Powers to make regulations for the purposes of any one provision of this Act are without prejudice to powers to make regulations for the purposes of any other provision.
A power conferred by this Act to make regulations includes power to make thereby such incidental, supplementary, consequential or transitional provision as appears to the authority making the regulations to be expedient for the purposes of those regulations.
A power conferred by this Act to make regulations includes power to provide for a person to exercise a discretion in dealing with any matter.
The provisions of this Act shall have effect subject to the savings and transitional provisions in Schedule 8 to this Act.
Schedule 9 to this Act (further consequential amendments) shall have effect.
Schedule 10 to this Act (repeals and revocations) shall have effect.
In this Act, unless a contrary intention appears—
“the Board” means the Commissioners of Inland Revenue;
“contributions” means contributions under Part I of the Social Security Contributions and Benefits Act 1992.
This Act may be cited as the Social Security Contributions (Transfer of Functions, etc.) Act 1999.
The following provisions of this Act— shall come into force on the passing of this Act.
section 1(1) (with Schedule 1), so far as enabling the Secretary of State to make subordinate legislation conferring functions on the Board,
sections 8 to 15, so far as conferring any power to make subordinate legislation,
section 17,
section 20,
section 22(4), so far as conferring the power to make an order,
sections 24 and 25,
section 26(1) (with Schedule 8), and
section 27 and this section,
Except as provided by subsection (2) above, the provisions of this Act shall come into force on such day as the Secretary of State may by order appoint; and different days may be appointed for different purposes.
An order under subsection (3) above may make such savings, or such transitional or consequential provision, as the Secretary of State considers necessary or expedient—
in preparation for or in connection with the coming into force of any provision of this Act, or
in connection with the operation of any enactment repealed or amended by a provision of this Act during any period when the repeal or amendment is not wholly in force.
The following provisions of this Act extend to Northern Ireland—
section 1 and Schedule 1, so far as they amend the Income and Corporation Taxes Act 1988,
section 2 and Schedule 3, so far as they amend section 177 of the Social Security Administration Act 1992 or section 88 of the Northern Ireland Act 1998,
section 3,
section 4 and Schedule 4,
section 5 and Schedule 5, so far as they amend the Taxes Management Act 1970,
section 18 and Schedule 7, so far as they amend the Taxes Management Act 1970, Schedule 2 to the Social Security Contributions and Benefits Act 1992 or Schedule 2 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992,
section 6 and Schedule 6, so far as they amend the Finance Act 1989 or the Finance Act 1997,
section 7,
sections 23 to 25,
section 26(3) and Schedule 10, so far as they relate to any enactment which extends to Northern Ireland, and
section 27 and this section.
Section 20(2) and (4) of this Act extends to Northern Ireland only.
Except as provided by subsections (5) and (6) above, this Act does not extend to Northern Ireland.
Section 1(1).
Section 7 of the Social Security Act 1986 (occupational pension schemes becoming contracted-out between 1986 and 1993), so far as it remains in force by virtue of paragraph 22 of Schedule 6 to the Pension Schemes Act 1993, shall have effect as if—
in subsection (1), for “Secretary of State” there were substituted “Commissioners of Inland Revenue”,
in subsection (2), for “Secretary of State” and “he” there were substituted respectively “Commissioners of Inland Revenue” and “the Commissioners”,
in subsection (8), for “Secretary of State makes”, “he is”, “he may” and “he paid”, in both places where it occurs, there were substituted respectively “Commissioners of Inland Revenue make”, “they are”, “they may” and “they paid”, and
in subsection (9), for “he makes”, “he is”, in both places where it occurs, “does”, “he may” and “he paid” there were substituted respectively “the Commissioners of Inland Revenue make”, “they are”, “do”, “they may” and “they paid”.
In section 85 of the Social Security Act 1986 (financial provision)—
subsection (3)(b), so far as it remains in force as mentioned in paragraph 1 above, shall have effect as if the reference to the Secretary of State were a reference to the Board, and
subsections (5) and (6) shall have effect in relation to sums recovered by the Board under section 7 of that Act as if the reference in subsection (5) to the Secretary of State included a reference to the Board.
In section 638 of the Income and Corporation Taxes Act 1988 (other restrictions on approval of personal pension schemes), in subsection (6)(c) for “Secretary of State” there is substituted “Board”.
Section 649 of the Income and Corporation Taxes Act 1988 (minimum contributions under section 43 of the Pension Schemes Act 1993) is amended as follows. In subsection (1), for “Secretary of State pays” there is substituted “Board pay”. In subsection (3), for “Secretary of State” there is substituted “Board”. In subsection (4), paragraphs (a) and (b) are omitted. For subsection (5) there is substituted— In subsection (6)(a), for “references to the Secretary of State” there is substituted “in subsections (1) and (3) references to the Board”.
Section 1 of the Social Security Contributions and Benefits Act 1992 (outline of contributory system) is amended as follows. In subsection (1), for “Secretary of State” there is substituted “Inland Revenue”. In subsection (4)(b), the words from “where under that section” to the end are omitted.
In section 17 of the Social Security Contributions and Benefits Act 1992 (exceptions, deferment and incidental matters relating to Class 4 contributions), the following provisions are omitted—
in subsection (1), the words from “and may certify” to the end, and
in subsection (4), the words “the Secretary of State and”.
In section 18 of the Social Security Contributions and Benefits Act 1992 (Class 4 contributions recoverable under regulations), in subsection (2), for the words from the beginning to “so payable” there is substituted “In relation to Class 4 contributions payable by virtue of regulations under this section”.
In section 61A of the Social Security Contributions and Benefits Act 1992 (contributions paid in error), in subsections (2)(b) and (4)(b), for “Secretary of State is” there is substituted “Inland Revenue are”.
In section 151 of the Social Security Contributions and Benefits Act 1992 (employer’s liability for statutory sick pay), in subsection (6), for “Secretary of State” there is substituted “Commissioners of Inland Revenue” and after that subsection there is inserted—
In section 161(3) of the Social Security Contributions and Benefits Act 1992 (application of Part XI to Crown employment), after “prescribed” there is inserted “by regulations made by the Secretary of State with the concurrence of the Treasury”.
In section 162(1) of the Social Security Contributions and Benefits Act 1992 (application of Part XI to special classes of person), after “may” there is inserted “with the concurrence of the Treasury”.
Section 164 of the Social Security Contributions and Benefits Act 1992 (statutory maternity pay: entitlement and liability to pay) is amended as follows. In subsection (9)(b), for “of his” there is substituted “of the Commissioners of Inland Revenue”. After subsection (10) there is inserted—
Section 167 of the Social Security Contributions and Benefits Act 1992 (recovery of amounts paid by way of statutory maternity pay) is amended as follows. In subsection (1)(b) and (e), for “by the Secretary of State or by the Commissioners of Inland Revenue on behalf of the Secretary of State” there is substituted “by the Commissioners of Inland Revenue”. In subsection (4)(b), for “Secretary of State” there is substituted “Commissioners of Inland Revenue”.
In section 170(1) of the Social Security Contributions and Benefits Act 1992 (application of Part XII to special classes of person), after “may” there is inserted “with the concurrence of the Treasury”.
Section 171 of the Social Security Contributions and Benefits Act 1992 (interpretation of Part XII and supplementary provisions) is amended as follows. In subsection (1), in the definition of “employee”, after “regulations” there is inserted “made with the concurrence of the Inland Revenue”. After subsection (6) there is inserted—
In paragraph 4 of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (general provisions as to Class 1 contributions)—
in paragraph (a), for “Secretary of State” there is substituted “Inland Revenue”, and
in paragraph (d)—
for “Secretary of State” there is substituted “Inland Revenue”, and
for “he is” there is substituted “they are”.
In paragraph 6 of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (power to combine collection of contributions with tax)—
in sub-paragraph (5), for “The power to make regulations under this paragraph includes power to” there is substituted “The Secretary of State may by regulations made with the concurrence of the Inland Revenue”,
in sub-paragraph (6), for the words from the beginning to “may” there is substituted “Provision made in regulations under sub-paragraph (5) above may”, and
in sub-paragraphs (7) and (8)(a), for “by virtue of this paragraph” there is substituted “under sub-paragraph (1) or (5)”.
Paragraph 7 of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (special penalties in the case of certain returns) is amended as follows. In sub-paragraph (1), for “paragraph 6” there is substituted “sub-paragraph (1) of paragraph 6” and for “that paragraph” there is substituted “that sub-paragraph”. In sub-paragraph (2), for “paragraph 6” there is substituted “paragraph 6(1)”.
Paragraph 8 of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (general regulation-making powers) is amended as follows. In sub-paragraph (1)(i), for “Secretary of State is” and “him” there are substituted respectively “Inland Revenue are” and “them”. In sub-paragraph (2), for “payment to the Secretary of State” and “recovery by the Secretary of State” there are substituted respectively “payment to the Inland Revenue” and “recovery by the Inland Revenue”. In sub-paragraph (3), for “Secretary of State” there is substituted “Inland Revenue”.
In Schedule 11 to the Social Security Contributions and Benefits Act 1992 (circumstances in which periods of entitlement to statutory sick pay do not arise), after paragraph 1 there is inserted—
Section 116 of the Social Security Administration Act 1992 (legal proceedings) is amended as follows. In subsection (1), for “under this Act or” there is substituted “under any provision of this Act other than section 114 or under any provision of”. After subsection (5) there is inserted— In subsection (7), for “to (5)” there is substituted “to (5A)”.
In section 119 of the Social Security Administration Act 1992 (recovery of unpaid contributions on prosecution), for “Secretary of State” there is substituted “Inland Revenue”.
In section 120(6) of the Social Security Administration Act 1992 (recovery on proof of previous offences), for “Secretary of State” there is substituted “Inland Revenue”.
In section 121(5) of the Social Security Administration Act 1992 (recovery of unpaid contributions as a penalty), for “Secretary of State”, in each place where it occurs, there is substituted “Inland Revenue”.
In section 125(1) of the Social Security Administration Act 1992 (regulations as to notification of deaths)—
after “Regulations” there is inserted “made with the concurrence of the Inland Revenue”, and
for “for the purposes of his functions” there is substituted “or the Inland Revenue, for the purposes of their respective functions”.
In section 130(4) of the Social Security Administration Act 1992 (records and information relating to statutory sick pay)—
after “Regulations” there is inserted “made with the concurrence of the Inland Revenue”, and
in paragraphs (b) and (c), after “Secretary of State” there is inserted “or the Inland Revenue (as the regulations may require)”.
In section 132(3) of the Social Security Administration Act 1992 (records and information relating to statutory maternity pay)—
after “Regulations” there is inserted “made with the concurrence of the Inland Revenue”, and
in paragraphs (b) and (c), after “Secretary of State” there is inserted “or the Inland Revenue (as the regulations may require)”.
Section 162 of the Social Security Administration Act 1992 (payment of contributions into National Insurance Fund, etc.) is amended as follows. For subsection (4) there is substituted— In subsection (4A), for “Secretary of State” there is substituted “Inland Revenue”.
In section 163 of the Social Security Administration Act 1992 (general financial arrangements)—
in subsection (1)(d), for “Secretary of State” there is substituted “Inland Revenue”, and
in subsection (2)(h), after “Secretary of State” there is inserted “or the Inland Revenue”.
Section 165 of the Social Security Administration Act 1992 (adjustments between National Insurance Fund and Consolidated Fund) is amended as follows. For subsection (1) there is substituted— In subsection (2), for “by the Secretary of State in accordance with any directions given by the Treasury” there is substituted “by the appropriate authority”. After subsection (2) there is inserted— In subsection (3)(a), for “subsection (1)(a) to (d)” there is substituted “subsection (1)(a) and (b)”. For subsection (5) there is substituted—
In section 182C of the Social Security Administration Act 1992 (requirement to apply for national insurance number), after subsection (1) there is inserted—
“Inland Revenue” means the Commissioners of Inland Revenue;
In section 7 of the Pension Schemes Act 1993 (issue of contracting-out and appropriate scheme certificates), in subsections (1) and (6), for “Secretary of State” there is substituted “Inland Revenue”.
In section 8 of the Pension Schemes Act 1993 (meaning of “contracted-out employment”, “guaranteed minimum pension” and “minimum payment”)—
in subsection (1)(b), for “Secretary of State” there is substituted “Inland Revenue”, and
in subsection (3)(f), for “Secretary of State” and “he is” there are substituted respectively “Inland Revenue” and “they are”.
Section 9 of the Pension Schemes Act 1993 (requirements for certification of occupational pension schemes and personal pension schemes) is amended as follows. In subsection (2B)— In subsection (3)(aa), for “Secretary of State is” there is substituted “Inland Revenue are”. In subsection (4), for “Secretary of State may, if he thinks” there is substituted “Inland Revenue may, if they think”.
In section 10(2)(a) of the Pension Schemes Act 1993 (protected rights under occupational pension scheme), for “Secretary of State” there is substituted “Inland Revenue”.
Section 11 of the Pension Schemes Act 1993 (election by employer as to employment covered by contracting-out certificate) is amended as follows. In subsection (4)— In subsection (5)(d), for “Secretary of State” and “he is” there are substituted respectively “Inland Revenue” and “they are”.
In section 14(4) of the Pension Schemes Act 1993 (computation of earner’s guaranteed minimum)—
for “Secretary of State is” there is substituted “Inland Revenue are”,
for “he”, in each place where it occurs, there is substituted “they”, and
in paragraph (a), for “thinks” there is substituted “think”.
In section 17(7) of the Pension Schemes Act 1993 (supply of information on pensions for widows and widowers), for “Secretary of State” there is substituted “Inland Revenue” and for “he” there is substituted “the Inland Revenue”.
In section 25(2) of the Pension Schemes Act 1993 (security of minimum pensions and resources of scheme)—
in paragraph (a), for “Secretary of State is” there is substituted “Inland Revenue are”, and
in paragraph (b), for “Secretary of State” there is substituted “Inland Revenue”.
In section 28B(1) of the Pension Schemes Act 1993 (information about interim arrangements of personal pension scheme), for “Secretary of State” there is substituted “Inland Revenue”.
In section 30(1) of the Pension Schemes Act 1993 (securing liability of scheme for protected rights), for “Secretary of State” there is substituted “Inland Revenue”.
In section 31(3)(a) of the Pension Schemes Act 1993 (application of resources of pension scheme), for “Secretary of State” there is substituted “Inland Revenue”.
In section 33A(1) of the Pension Schemes Act 1993 (auditor or actuary to report contravention)—
for “Secretary of State”, in both places where it occurs, there is substituted “Inland Revenue”, and
for “his” there is substituted “their”.
Section 34 of the Pension Schemes Act 1993 (cancellation, variation, surrender and refusal of certificates) is amended as follows. For “Secretary of State”, in each place where it occurs, there is substituted “Inland Revenue”. In subsection (2)(a), for “he has” there is substituted “they have”. In subsections (4) and (5), for “he considers” and “he” there are substituted respectively “they consider” and “they”.
Section 42A of the Pension Schemes Act 1993 (reduced rates of Class 1 contributions and rebates for members of money purchase contracted-out schemes) is amended as follows. In subsection (3), for “Secretary of State” there is substituted “Inland Revenue”. In subsection (5)—
Section 43 of the Pension Schemes Act 1993 (payment of minimum contributions to personal pension schemes) is amended as follows. For “Secretary of State”, in each place where it occurs, there is substituted “Inland Revenue”. In subsection (4), for “is” there is substituted “are”. In subsection (5)— In subsection (6)—
Section 44 of the Pension Schemes Act 1993 (earner’s chosen scheme for purposes of section 43) is amended as follows. For “Secretary of State”, in each place where it occurs, there is substituted “Inland Revenue”. In subsection (1), for “rejects” there is substituted “reject”. In subsection (1A), for “is” there is substituted “are”.
In section 45(1) of the Pension Schemes Act 1993 (amount of minimum contributions), for “Secretary of State is” there is substituted “Inland Revenue are”.
In section 45B(2) of the Pension Schemes Act 1993 (money purchase and personal pension schemes: verification of ages), after “Secretary of State”, in both places where it occurs, there is inserted “or the Inland Revenue”.
Section 50 of the Pension Schemes Act 1993 (powers to approve arrangements for scheme ceasing to be certified) is amended as follows. For “Secretary of State”, in each place where it occurs, there is substituted “Inland Revenue”. In subsection (2), for “has”, in both places where it occurs, and “his” there are substituted respectively “have” and “their”. In subsection (3), for “he subsequently approves” there is substituted “they subsequently approve”. In subsection (4), for “has” there is substituted “have”.
In section 53 of the Pension Schemes Act 1993 (supervision of former contracted-out schemes), for “Secretary of State”, in each place where it occurs, there is substituted “Inland Revenue”.
In section 54 of the Pension Schemes Act 1993 (supervision of former appropriate personal pension schemes), for “Secretary of State”, in each place where it occurs, there is substituted “Inland Revenue”.
In section 56(2) of the Pension Schemes Act 1993 (payment of contributions equivalent premiums on termination of certified status: supplementary provisions), for “Secretary of State” there is substituted “Inland Revenue”.
In section 57(4) of the Pension Schemes Act 1993 (elections to pay contributions equivalent premiums), for “the Secretary of State considers” and “he” there are substituted respectively “the Inland Revenue consider” and “they”.
Section 63 of the Pension Schemes Act 1993 (further provisions concerning calculations relating to premiums) is amended as follows. For “Secretary of State”, in each place where it occurs, there is substituted “Inland Revenue”. In subsection (3), for “is satisfied”, “he may”, in both places where it occurs, and “he thinks” there are substituted respectively “are satisfied”, “they may” and “they think”. In subsection (5), for “he thinks” there is substituted “they think”.
In section 67(2) of the Pension Schemes Act 1993 (non-payment of contributions equivalent premiums), for “Secretary of State” there is substituted “Inland Revenue”.
In section 68(5) of the Pension Schemes Act 1993 (treatment of unpaid contributions equivalent premiums), for “Secretary of State”, in both places where it occurs, there is substituted “Inland Revenue”.
In section 155 of the Pension Schemes Act 1993 (requirement to give information)—
after “Secretary of State” there is inserted “or the Inland Revenue”, and
after “requires” there is inserted “or they require”.
In section 156 of the Pension Schemes Act 1993 (information as to guaranteed minimum pensions)—
after “Secretary of State” there is inserted “or the Inland Revenue”, and
after “him” there is inserted “or, as the case may be, to the Inland Revenue”.
Section 177 of the Pension Schemes Act 1993 (general financial arrangements) is amended as follows. In subsection (1), after “Secretary of State” there is inserted “or the Inland Revenue”. In subsection (2)— In subsection (3), after paragraph (b) there is inserted— In subsection (5)(a), after “Secretary of State” there is inserted “or the Inland Revenue”. In subsection (7)(d), for “him” there is substituted “the Inland Revenue”.
Schedule 2 to the Pension Schemes Act 1993 (certification regulations) is amended as follows. In paragraph 2(1) (determination of date of employment), for “Secretary of State” there is substituted “Inland Revenue”. In paragraph 3 (notice by employer), for “Secretary of State” there is substituted “Inland Revenue”. In paragraph 5 (contributions equivalent premiums)— In paragraph 7(4) (regulations relating to certain public service pension schemes)—
In Schedule 6 to the Pension Schemes Act 1993 (transitional provisions and savings), in paragraph 14(3)—
for “Secretary of State has” there is substituted “Inland Revenue have”,
for “he subsequently ascertains” there is substituted “they subsequently ascertain”,
in paragraph (a), for “him” and “he”, in both places where it occurs, there are substituted respectively “them” and “they”, and
in paragraph (b), for “Secretary of State”, “he” and “him” there are substituted respectively “Inland Revenue”, “they” and “them”.
In section 5(3) of the Statutory Sick Pay Act 1994 (financial provisions), after “Minister of the Crown” there is inserted “or the Commissioners of Inland Revenue”.
Section 27 of the Jobseekers Act 1995 (employment of long-term unemployed: deductions by employers) is amended as follows. In subsection (5)(b), for “Secretary of State” there is substituted “Commissioners of Inland Revenue”. In subsection (6)— In subsection (7)(b), for “Secretary of State” there is substituted “Commissioners of Inland Revenue”.
Section 38 of the Jobseekers Act 1995 (general financial arrangements) is amended as follows. In subsection (1)(b), after “Secretary of State” there is inserted “or the Commissioners of Inland Revenue”. In subsection (5), for “him” there is substituted “the Commissioners of Inland Revenue”. In subsection (7)— In subsection (8), for “Secretary of State” there is substituted “relevant authority”. After subsection (8) there is inserted—
In section 107(1) of the Pensions Act 1995 (disclosure for facilitating discharge of functions by other supervisory authorities), in the Table, in the entry relating to the Commissioners of Inland Revenue or their officers, in the second column at the end there is inserted “or Part III of the Pension Schemes Act 1993”.
In section 108(1) of the Pensions Act 1995 (other permitted disclosures), after “Secretary of State” there is inserted—.
Section 1(2). Number Title Provisions conferring functions transferred S.I. 1979/591. The Social Security (Contributions) Regulations 1979. All the regulations except regulations 36 to 39, 41 to 42 and 44. S.I. 1982/894. The Statutory Sick Pay (General) Regulations 1982. Regulations 9A to 9C, 10 and 14. S.I. 1983/376. The Statutory Sick Pay (Compensation of Employers) and Miscellaneous Provisions Regulations 1983. Regulation 3 (so far as remaining in force). S.I. 1986/1960. The Statutory Maternity Pay (General) Regulations 1986. Regulations 7, 25, 30 and 31. S.I. 1987/1115. The Personal and Occupational Pension Schemes (Incentive Payments) Regulations 1987. All the regulations (so far as remaining in force). S.I. 1990/536. The Social Security (Refunds) (Repayment of Contractual Maternity Pay) Regulations 1990. Regulations 2 and 3. S.I. 1992/796. The State Scheme Premiums (Actuarial Tables) Regulations 1992. All the regulations. S.I. 1994/1882. The Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994. Regulations 3 and 6. S.I. 1995/512. The Statutory Sick Pay Percentage Threshold Order 1995. Article 4. S.I. 1996/195. The Employer’s Contributions Re-imbursement Regulations 1996. Regulations 7, 8 and 9. S.I. 1996/1172. The Occupational Pension Schemes (Contracting-out) Regulations 1996. All the regulations except regulations 23 and 61. S.I. 1996/1245. The Social Security (Additional Pension) (Contributions Paid in Error) Regulations 1996. All the regulations. S.I. 1996/1537. The Personal and Occupational Pension Schemes (Protected Rights) Regulations 1996. All the regulations except regulation 4(3). S.I. 1996/1977. The Occupational Pension Schemes (Mixed Benefit Contracted-out Schemes) Regulations 1996. Regulation 3. S.I. 1997/38. The Occupational Pension Schemes (Contracting-out) Transitional Regulations 1997. All the regulations. S.I. 1997/358. The Occupational and Personal Pension Schemes (Contracting-out etc: Review of Determinations) Regulations 1997. All the regulations. S.I. 1997/470. The Personal Pension Schemes (Appropriate Schemes) Regulations 1997. All the regulations. S.I. 1997/664 (C. 23). The Pensions Act 1995 (Commencement No. 10) Order 1997. Articles 4 and 13. S.I. 1998/1397. The Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights and Miscellaneous Amendment) Regulations 1998. All the regulations. S.I. 1998/1846. The Occupational Pension Schemes (Validation of Rule Alterations) Regulations 1998. Regulation 2.
Section 2.
Section 1 of the Social Security Contributions and Benefits Act 1992 (outline of contributory system) is amended as follows. In subsection (3)(b), for “Secretary of State” there is substituted “Treasury”. After subsection (6) there is inserted—
In section 2 of the Social Security Contributions and Benefits Act 1992 (categories of earners), after subsection (2) there is inserted—
In section 3 of the Social Security Contributions and Benefits Act 1992 (“earnings” and “earner”), at the end of subsection (2) there is inserted “by regulations made by the Treasury with the concurrence of the Secretary of State”.
In section 4 of the Social Security Contributions and Benefits Act 1992 (payments treated as remuneration and earnings), after subsection (6) there is inserted—
In section 5 of the Social Security Contributions and Benefits Act 1992 (earnings limits for Class 1 contributions), after subsection (3) there is inserted—
In section 6 of the Social Security Contributions and Benefits Act 1992 (liability for Class 1 contributions), after subsection (6) there is inserted—
Section 7 of the Social Security Contributions and Benefits Act 1992 (definition of “secondary contributor”) is amended as follows. In subsection (2), for “Secretary of State” there is substituted “Treasury”. After that subsection there is inserted—
In section 8 of the Social Security Contributions and Benefits Act 1992 (calculation of primary Class 1 contributions), after subsection (4) there is inserted—
In section 9 of the Social Security Contributions and Benefits Act 1992 (calculation of secondary Class 1 contributions), as substituted by section 51(4) of the Social Security Act 1998, at the end there is inserted—
Section 10 of the Social Security Contributions and Benefits Act 1992 (Class 1A contributions) is amended as follows. In subsection (7)— In subsection (9), for “Regulations may” there is substituted “The Treasury may by regulations”.
In section 10A(7) of the Social Security Contributions and Benefits Act 1992 (Class 1B contributions), for “Regulations may” there is substituted “The Treasury may by regulations”.
In section 11 of the Social Security Contributions and Benefits Act 1992 (liability for Class 2 contributions), in subsections (3) and (4), for “Regulations may” there is substituted “The Treasury may by regulations”.
In section 12 of the Social Security Contributions and Benefits Act 1992 (late paid Class 2 contributions), in subsections (4) and (6), for “Secretary of State” there is substituted “Treasury”.
Section 13 of the Social Security Contributions and Benefits Act 1992 (Class 3 contributions) is amended as follows. In subsection (1), for “Regulations shall” there is substituted “The Treasury shall by regulations”. In subsection (3), for “Regulations may” there is substituted “The Secretary of State may by regulations”. In subsection (7), for “Secretary of State” there is substituted “Treasury”.
In section 14 of the Social Security Contributions and Benefits Act 1992 (restriction on right to pay Class 3 contributions), after subsection (4) there is inserted—
In section 16 of the Social Security Contributions and Benefits Act 1992 (application of Income Tax Acts and destination of Class 4 contributions), subsection (4) is omitted and for subsection (5) there is substituted—
Section 17 of the Social Security Contributions and Benefits Act 1992 (exceptions, deferment and incidental matters relating to Class 4 contributions) is amended as follows. In subsection (1), for the words from the beginning to “Inland Revenue” there is substituted “The Inland Revenue may by regulations”. In subsections (3) and (4), for “Regulations may” there is substituted “The Inland Revenue may by regulations”. Subsection (6) shall cease to have effect.
Section 18 of the Social Security Contributions and Benefits Act 1992 (Class 4 contributions recoverable under regulations) is amended as follows. In subsection (1), for “Provision may be made by regulations” there is substituted “The Inland Revenue may by regulations make provision”. In subsection (2), for “regulations may” there is substituted “regulations made by the Inland Revenue may”.
Section 19 of the Social Security Contributions and Benefits Act 1992 (general power to regulate liability for contributions) is amended as follows. After subsection (5) there is inserted— In subsection (6), for “Regulations may” there is substituted “The Secretary of State may by regulations”.
In section 19A of the Social Security Contributions and Benefits Act 1992 (Class 1, 1A or 1B contributions paid in error), after subsection (2) there is inserted—
Section 112 of the Social Security Contributions and Benefits Act 1992 (certain sums to be earnings) is amended as follows. In subsection (1), for “Regulations may” there is substituted “The Treasury may by regulations made with the concurrence of the Secretary of State”. After subsection (2) there is inserted—
Section 116 of the Social Security Contributions and Benefits Act 1992 (application of that Act and the Social Security Administration Act 1992 to Her Majesty’s forces) is amended as follows. In subsection (2)— In subsection (3), after “prescribed” there is inserted “by regulations made by the Treasury with the concurrence of the Secretary of State”.
In section 117(1) of the Social Security Contributions and Benefits Act 1992 (application of that Act and the Social Security Administration Act 1992 to mariners, airmen, etc.)—
for “The Secretary of State may” there is substituted “The Treasury may with the concurrence of the Secretary of State”, and
for “he thinks” there is substituted “the Treasury think”.
In section 118 of the Social Security Contributions and Benefits Act 1992 (married women and widows)—
for “The Secretary of State may” there is substituted “The Treasury may with the concurrence of the Secretary of State”, and
for “he thinks” there is substituted “the Treasury think”.
In section 119 of the Social Security Contributions and Benefits Act 1992 (persons outside Great Britain)—
for “The Secretary of State may” there is substituted “The Treasury may with the concurrence of the Secretary of State”, and
for “he thinks” there is substituted “the Treasury think”.
In section 120(1) of the Social Security Contributions and Benefits Act 1992 (continental shelf operations)—
for “The Secretary of State may” there is substituted “The Treasury may with the concurrence of the Secretary of State”, and
for “he thinks” there is substituted “the Treasury think”.
In section 121(1) of the Social Security Contributions and Benefits Act 1992 (treatment of voidable marriages, etc.), after “Regulations”, in the first place where it occurs, there is inserted “made by the Treasury with the concurrence of the Secretary of State”.
In section 122 of the Social Security Contributions and Benefits Act 1992 (interpretation of Parts I to VI and supplementary provisions)—
in subsection (2), after “Regulations” there is inserted “made by the Treasury with the concurrence of the Secretary of State”, and
in subsection (3), for “by regulations” there is substituted “by the Treasury by regulations made with the concurrence of the Secretary of State”.
Section 175 of the Social Security Contributions and Benefits Act 1992 (regulations, orders and schemes) is amended as follows. In subsection (1), for “section 145(5) above” there is substituted “subsection (1A) below”. After subsection (1) there is inserted— In subsection (4), for “Secretary of State” there is substituted “person making the regulations or order”.
In section 176(3)(a) of the Social Security Contributions and Benefits Act 1992 (statutory instruments subject to affirmative procedure), after “Secretary of State,” there is inserted “the Treasury or the Commissioners of Inland Revenue,”.
Regulations under any provision of this paragraph shall be made by the Inland Revenue.
In paragraph 2 of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (earnings not paid at normal intervals), after “Regulations” there is inserted “made by the Inland Revenue”.
Regulations under any provision of this paragraph shall be made by the Inland Revenue.
In paragraphs 4, 5 and 5A of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (supplementary provisions relating to contributions of Classes 1, 1A and 1B), after “Regulations” there is inserted “made by the Inland Revenue”.
Paragraph 6 of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (power to combine collection of contributions with tax) is amended as follows. In sub-paragraph (1), for “with the concurrence of” there is substituted “by”. Sub-paragraph (8) is omitted.
Paragraph 7 of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (special penalties in the case of certain returns) is amended as follows. In sub-paragraph (6), for “be apportioned between the Inland Revenue and the Secretary of State” there is substituted “for the purposes of making any payment into the National Insurance Fund be apportioned between income tax and contributions”. Sub-paragraph (7) is omitted. In sub-paragraph (8), for “Sub-paragraphs (6) and (7)” there is substituted “Sub-paragraph (6)”.
In paragraph 7A(2) of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (penalties for fraud or negligence in making contributions return), after “regulations” there is inserted “made by the Treasury”.
In paragraph 7B(1) of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (collection of contributions by Secretary of State), for “Regulations may” there is substituted “The Treasury may by regulations”.
Paragraph 8 of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (general regulation-making powers) is amended as follows. In sub-paragraph (1), for “Regulations may” there is substituted “The appropriate authority may by regulations”. In sub-paragraph (1), “the appropriate authority” means the Treasury, except that, in relation to— it means the Secretary of State. In sub-paragraph (2), for “made by the Secretary of State” there is substituted “made by the Inland Revenue”.
In paragraph 9 of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (determination of person’s age for purposes of contributions), for “Regulations may” there is substituted “The Treasury may by regulations”.
In paragraph 11(1) of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (sickness payments counting as remuneration), for “Regulations may” there is substituted “The Treasury may by regulations”.
In section 14(2) of the Social Security Administration Act 1992 (provision of medical information in relation to statutory sick pay), after “regulations” there is inserted “made with the concurrence of the Inland Revenue”.
In section 15 of the Social Security Administration Act 1992 (provision of information in relation to statutory maternity pay), after subsection (1) there is inserted—
Section 141 of the Social Security Administration Act 1992 (annual review of contributions) is amended as follows. In subsection (1), for “Secretary of State” and “his” there are substituted respectively “Treasury” and “their”. In subsection (2)— In subsection (3)— In subsection (6)—
Section 142 of the Social Security Administration Act 1992 (annual review: report of Government Actuary, etc.) is amended as follows. In subsection (1)— In subsection (2)—
Section 143 of the Social Security Administration Act 1992 (alteration of contributions with a view to adjusting level of National Insurance Fund) is amended as follows. In subsection (1)— In subsection (3), for “Secretary of State thinks” there is substituted “Treasury think”.
In section 143A(1) of the Social Security Administration Act 1992 (alteration of Class 1B contributions with a view to adjusting level of National Insurance Fund)—
for “Secretary of State” there is substituted “Treasury”, and
for “he thinks” there is substituted “they think”.
In section 144(1) of the Social Security Administration Act 1992 (alteration of contributions: report of Government Actuary, etc.)—
for “Secretary of State lays” there is substituted “Treasury lay”, and
for “he” there is substituted “they”.
In section 145 of the Social Security Administration Act 1992 (alteration of primary and secondary contributions)—
for “Secretary of State”, in each place where it occurs, there is substituted “Treasury”, and
in subsection (4), for “he thinks” there is substituted “the Treasury think”.
In section 147 of the Social Security Administration Act 1992 (alteration of primary and secondary contributions: supplementary)—
for “Secretary of State”, in both places where it occurs, there is substituted “Treasury”, and
in subsection (2), for “lays” and “he” there are substituted respectively “lay” and “they”.
Section 161 of the Social Security Administration Act 1992 (conduct of National Insurance Fund) is amended as follows. For subsection (1) there is substituted— In subsection (2), after “prepared” there is inserted “by the Inland Revenue”. In subsection (3), the words from “, in accordance” to “by the Treasury,” are omitted.
Section 162 of the Social Security Administration Act 1992 (payment of contributions into National Insurance Fund, etc.) is amended as follows. In subsection (1), for “Secretary of State” and “him” there are substituted respectively “Inland Revenue” and “them”. In subsection (2), for the words from the beginning to “16(5) of that” there is substituted “Subsection (1) above is subject to section 16(5) of the Contributions and Benefits”. In subsection (4), as substituted by paragraph 28(2) of Schedule 1 to this Act, in paragraph (b), for “the Secretary of State” there is substituted “contributions”. In subsection (4A), for “, 7B or 7C” there is substituted “or 7B”. In subsection (6)— In subsection (7), for “The Secretary of State may, with the consent of the Treasury,” there is substituted “The Treasury may”. In subsection (9)— In subsection (10), for “Secretary of State” there is substituted “Inland Revenue”. Subsection (11) shall cease to have effect. In subsection (12)—
In section 163(3) of the Social Security Administration Act 1992 (administrative expenses to include statistical inquiries), for the words from “undertaken” to the end there is substituted undertaken—
Section 165 of the Social Security Administration Act 1992 (adjustments between National Insurance Fund and Consolidated Fund) is amended as follows. In subsection (1), as substituted by paragraph 30(2) of Schedule 1 to this Act, for “out of money provided by Parliament into the National Insurance Fund” there is substituted “by the Secretary of State out of money provided by Parliament to the Inland Revenue for payment into the National Insurance Fund”. In subsection (4), for the words from “specified” to the end there is substituted specified—
Section 166 of the Social Security Administration Act 1992 (five-yearly financial review and report) is amended as follows. In subsection (3)(b), for “Secretary of State” there is substituted “Treasury”. In subsection (5)—
In section 177 of the Social Security Administration Act 1992 (co-ordination with Northern Ireland), in subsection (3)(a), for “to make” there is substituted “to require the making by the Inland Revenue of”. This paragraph shall cease to have effect on the commencement of the repeal by the Northern Ireland Act 1998 of section 177 of the Social Security Administration Act 1992.
Section 189 of the Social Security Administration Act 1992 (general provision on regulations and orders) is amended as follows. In subsection (1), after “and to” there is inserted “any provision providing for an order or regulations to be made by the Treasury or the Inland Revenue and to”. In subsection (8), for “165(4)” there is substituted “165(4)(a)”.
In section 190(3)(a) of the Social Security Administration Act 1992 (statutory instruments subject to negative procedure), after “State” there is inserted “, the Treasury or the Inland Revenue”.
Schedule 7 to the Social Security Administration Act 1992 (regulations not requiring prior submission to Social Security Advisory Committee) is amended as follows. For paragraph 4 there is substituted— Paragraph 5 is omitted.
Section 2 of the Social Security Act 1993 (payments into National Insurance Fund out of money provided by Parliament) is amended as follows. In subsection (2)— In subsection (5), for “Secretary of State”, “his” and “he thinks” there are substituted respectively “Treasury”, “their” and “they think”. Subsections (6) and (7) are omitted.
“prescribed” means specified in or determined in accordance with regulations; and “regulations” means regulations made by the Treasury.
In section 35(1) of the Jobseekers Act 1995 (interpretation), in the definition of “prescribed” and the definition of “regulations”, before “means” there is inserted “, except in section 27 (and in section 36 so far as relating to regulations under section 27),”.
In section 36(4)(a) of the Jobseekers Act 1995 (regulations and orders), after “Secretary of State” there is inserted “, or (in the case of regulations made by the Treasury) to the Treasury,”.
Section 38 of the Jobseekers Act 1995 (general financial arrangements) is amended as follows. In subsection (2), after “Secretary of State” there is inserted “or the Commissioners of Inland Revenue”. In subsection (5), for “Secretary of State” and “him” there are substituted respectively “Commissioners of Inland Revenue” and “them”.
In section 88 of the Northern Ireland Act 1998 (the Joint Authority), in subsection (3), for the words from “power” onwards there is substituted power—
Section 4.
In any provision of this Schedule “authorised officer” means an officer of the Board authorised by them for the purposes of that provision.
Any amount which— shall, without prejudice to any other remedy, be recoverable summarily as a civil debt in proceedings commenced in the name of an authorised officer. All or any of the sums due from any one person in respect of contributions, or interest or penalties in respect of contributions, (being sums which are by law recoverable summarily) may be included in the same complaint, summons, order, warrant or other document required by law to be laid before justices or to be issued by justices, and every such document shall, as respects each such sum, be construed as a separate document and its invalidity as respects any one such sum shall not affect its validity as respects any other such sum. Proceedings under this paragraph in England and Wales may be brought— In sub-paragraph (1) above, the expression “recoverable summarily as a civil debt” in respect of proceedings in Northern Ireland means recoverable in proceedings under Article 62 of the Magistrates' Courts (Northern Ireland) Order 1981. In this paragraph—
Without prejudice to any other remedy, any sum which is due by way of contributions or by way of interest or penalty in respect of contributions may— be sued for and recovered from the person liable as a debt due to the Crown by proceedings in a county court commenced in the name of an authorised officer. An authorised officer may conduct any proceedings under this paragraph before a county court in England and Wales, although not a barrister or solicitor. In this paragraph as it applies in Northern Ireland, “county court” means a county court held for a division under the County Courts (Northern Ireland) Order 1980. Sections 21 and 42(2) of the Interpretation Act Northern Ireland) 1954 shall apply as if any reference in those provisions to any enactment included a reference to this paragraph, and Part III of the County Courts (Northern Ireland) Order 1980 (general civil jurisdiction) shall apply for the purposes of this paragraph in Northern Ireland.
In Scotland, any sum which is due by way of contributions or by way of interest or penalty in respect of contributions may, without prejudice to any other remedy, be sued for and recovered from the person liable as a debt due to the Crown by proceedings commenced in the sheriff court in the name of an authorised officer. An authorised officer may conduct any proceedings under this paragraph, although not an advocate or solicitor. Paragraphs 2 and 3 above shall not apply in Scotland.
Proceedings may be brought for the recovery of the total amount of Class 1 or Class 1A contributions which an employer has become liable to pay on a particular date and any sum due by way of interest or penalty in respect of those contributions without distinguishing the amounts which the employer is liable to pay in respect of each employee and without specifying the employees in question; and for the purposes of proceedings under any of paragraphs 2 to 4 above that total amount shall be one cause of action or one matter of complaint. Nothing in sub-paragraph (1) above shall prevent the bringing of separate proceedings for the recovery of each of the several amounts of Class 1 or Class 1A contributions which the employer is liable to pay.
Section 5.
Section 110ZA of the Social Security Administration Act 1992.
Section 110 of the Social Security Administration Act 1992 is amended as follows. For subsection (5) there is substituted— In subsection (8)— Subsections (2)(c)(i) and (ii), (6)(a)(i) and (ii) and (7)(e)(i) shall cease to have effect.
After section 110 of the Social Security Administration Act 1992 there is inserted—
Section 111 of the Social Security Administration Act 1992 (delay, obstruction etc. of inspector) is amended as follows. In subsection (1)— After subsection (2) there is inserted—
In section 113 of the Social Security Administration Act 1992 (breach of regulations), in subsection (2)—
for “Secretary of State”, in both places where it occurs, there is substituted “Inland Revenue”, and
in paragraph (e), for “his” there is substituted “their”.
Section 114A of the Social Security Administration Act 1992 (which imposes penalties relating to contributions but is not yet in force) shall cease to have effect.
Section 118 of the Social Security Administration Act 1992 (evidence of non-payment) is amended as follows. In subsection (1), for “Secretary of State” there is substituted “Inland Revenue”. Subsections (1A) and (2) shall cease to have effect. In subsection (3), the words “as is mentioned in subsection (1) or (2) above” are omitted. In subsection (4), for “Secretary of State” there is substituted “Inland Revenue”. For subsection (7) there is substituted—
In section 121A of the Social Security Administration Act 1992 (recovery of contributions etc. in England and Wales), in subsection (9), for “Secretary of State” and “him” there are substituted respectively “Inland Revenue” and “them”.
In section 121B of the Social Security Administration Act 1992 (recovery of contributions etc. in Scotland)—
in subsection (5), for “Secretary of State,” there is substituted “Inland Revenue”, and
in subsection (6), for “Secretary of State” and “him” there are substituted respectively “Inland Revenue” and “them”.
In section 121C of the Social Security Administration Act 1992 (liability of directors etc. for company’s contributions), for “Secretary of State”, in each place where it occurs, there is substituted “Inland Revenue”.
Section 121D of the Social Security Administration Act 1992 (appeals in relation to personal liability notices) is amended as follows. For any reference to the Secretary of State there is substituted a reference to the Inland Revenue. In subsection (2), for “an appeal tribunal” there is substituted “the Special Commissioners”. In subsection (5), for the words from “appeal tribunal” to “his” there is substituted “Special Commissioners shall either dismiss the appeal or remit the case to the Inland Revenue, with any recommendations the Special Commissioners see fit to make, for the Inland Revenue to consider whether to vary their”. “the Special Commissioners” means the Commissioners for the special purposes of the Income Tax Acts; “vary” means vary under regulations made under section 10 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999.
In section 162 of the Social Security Administration Act 1992 (destination of contributions), after subsection (4) there is inserted—
Section 6.
In Part VII of the Social Security Administration Act 1992, before section 122 (and the italic heading “Information held by tax authorities” preceding it) there is inserted—
Section 122 of the Social Security Administration Act 1992 (supply of information held by tax authorities for fraud prevention and verification) is amended as follows. For subsection (1) there is substituted— In subsection (2)(b), the word “contributions” is omitted.
After section 122 of the Social Security Administration Act 1992 there is inserted—
Section 122A of the Social Security Administration Act 1992 (supply of information by Inland Revenue for purposes of contributions) shall cease to have effect.
In section 122B(2)(b) of the Social Security Administration Act 1992 (supply of other government information for fraud prevention and verification), the word “contributions” is omitted.
In Schedule 4 to the Social Security Administration Act 1992, the following provisions shall cease to have effect—
in Part I, the entry “A member or officer of the Commissioners of Inland Revenue”, and
in Part II, paragraph 4.
Section 158 of the Pension Schemes Act 1993 (disclosure of information between government departments) is amended as follows. After subsection (1) there is inserted— In subsection (5), for “Subsections (1) to (3)” there is substituted “Subsections (1) and (1A)”. In subsection (6)—
In section 158A of the Pension Schemes Act 1993 (disclosure of information to other persons or bodies), after subsection (1) there is inserted—
Section 182 of the Finance Act 1989 (disclosure of information) is amended as follows. In subsection (1)— After subsection (2) there is inserted— In subsection (4)— In subsection (5)(b), after “tax or duty” there is inserted “or to contributions, statutory sick pay or statutory maternity pay”. “contributions” means contributions under Part I of the Social Security Contributions and Benefits Act 1992 or Part I of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;
Section 110 of the Finance Act 1997 (obtaining by Inland Revenue and Commissioners of Customs and Excise of information from social security authorities) is amended as follows. In subsection (5)(a), the words “social security contributions” are omitted. After subsection (5) there is inserted—
Section 18.
In section 2(1) of the Taxes Management Act 1970 (appointment of General Commissioners), after “the Taxes Acts”, in the first place where it occurs, there is inserted “or by Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999”.
In section 46(1) of the Taxes Management Act 1970 (General and Special Commissioners), after “the Taxes Acts” there is inserted “or Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999”.
In section 46A of the Taxes Management Act 1970 (regulations about jurisdiction), after subsection (1) there is inserted—
In section 95(5)(c) of the Social Security Contributions and Benefits Act 1992 (relevant employments), for “or Chapter II of Part I of the Social Security Act 1998” there is substituted “, Chapter II of Part I of the Social Security Act 1998 or Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999,”.
In section 116(2) of the Social Security Contributions and Benefits Act 1992 (Her Majesty’s forces), after “this Act” there is inserted “and Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999”.
In section 117(1) of the Social Security Contributions and Benefits Act 1992 (mariners, airmen, etc), after “this Act” there is inserted “and Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999”.
In section 119 of the Social Security Contributions and Benefits Act 1992 (persons outside Great Britain), after “this Act” there is inserted “and Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999”.
In section 120(1) of the Social Security Contributions and Benefits Act 1992 (continental shelf operations), after “this Act” there is inserted “and Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999”.
Where— regulations under sub-paragraph (1) above shall not require any such interest to be paid until the decision has been made.
A penalty under section 98A of that Act as it applies by virtue of this paragraph shall not be imposed where—
In paragraph 8 of Schedule 2 to the Social Security Contributions and Benefits Act 1992 (application of Part V of Taxes Management Act 1970 in relation to Class 4 contributions), for the words from “but nothing” to “arising—” there is substituted “but nothing in this Schedule affects the extent to which the Income Tax Acts apply with respect to any decision falling to be made—”.
In section 117 of the Social Security Administration Act 1992 (issues arising in proceedings), as substituted by paragraph 84 of Schedule 7 to the Social Security Act 1998, in subsection (1)(c), after “Secretary of State” there is inserted “, the Inland Revenue”.
After section 117 of the Social Security Administration Act 1992 there is inserted—
Section 166 of the Social Security Administration Act 1992 (financial review and report) is amended as follows. In subsection (1)(d), for “and Chapter II of Part I of the Social Security Act 1998” there is substituted “, Chapter II of Part I of the Social Security Act 1998 and Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999”. In subsection (2)(c), for “and Chapter II of Part I of the Social Security Act 1998” there is substituted “, Chapter II of Part I of the Social Security Act 1998 and Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999”.
Section 179 of the Social Security Administration Act 1992 (reciprocal agreements with countries outside the United Kingdom) is amended as follows. In subsection (3)(a), before the words “and the Contributions” there is inserted “, Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999”. In subsection (4), before paragraph (b) there is inserted—.
After section 180 of the Social Security Administration Act 1992 there is inserted—
In paragraph 8 of Schedule 2 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (application of Part V of Taxes Management Act 1970 in relation to Class 4 contributions), for the words from “but nothing” to “arising—” there is substituted “but nothing in this Schedule affects the extent to which the Income Tax Acts apply with respect to any decision falling to be made—”.
Section 167 of the Pension Schemes Act 1993 (application of general provisions relating to administration of social security) is amended as follows. section 180A (payment of travelling expenses by Inland Revenue). Subsection (3) is omitted.
Section 171 of the Pension Schemes Act 1993 (questions arising in proceedings) is amended as follows. In subsection (1), for the words from “any such question” to “Secretary of State” there is substituted “any relevant decision as defined by section 170(3) is made by the Inland Revenue, the decision”. For subsections (2) and (3) there is substituted—
After section 171 of the Pension Schemes Act 1993 there is inserted—
Section 215 of the Employment Rights Act 1996 (employment abroad etc.) is amended as follows. In subsection (4), for “the Secretary of State” there is substituted “an officer of the Commissioners of Inland Revenue”. For subsection (5) there is substituted—
Section 8 of the Social Security Act 1998 (decisions by Secretary of State) is amended as follows. In subsection (1)— For subsection (5) there is substituted—
In section 10 of the Social Security Act 1998 (decisions superseding earlier decisions)—
in subsection (1), for “subsections (3) and (4)” there is substituted “subsection (3)”, and
subsection (4) shall cease to have effect.
After section 10 of the Social Security Act 1998 there is inserted—
Section 12 of the Social Security Act 1998 (appeal to appeal tribunal) is amended as follows. In subsection (1)— For subsection (2) there is substituted—
In section 13 of the Social Security Act 1998 (redetermination etc. of appeals by tribunal), for subsection (4) there is substituted—
In section 14 of the Social Security Act 1998 (appeal from tribunal to Commissioner), the following provisions are omitted—
subsection (2), and
in subsection (3), the words “In any other case”.
In section 16 of the Social Security Act 1998 (procedure), subsections (4) and (5) shall cease to have effect.
In section 18 of the Social Security Act 1998 (matters arising as respects decisions), in subsection (1)(a)—
at the end of each of sub-paragraphs (i) and (ii) there is inserted “or”, and
sub-paragraphs (iii) and (iv) are omitted.
In section 19(1) of the Social Security Act 1998 (medical examination required by Secretary of State), the words “or to statutory sick pay or statutory maternity pay” are omitted.
In section 20(1) of the Social Security Act 1998 (medical examination required by appeal tribunal), the words “or to statutory sick pay or statutory maternity pay” are omitted.
In section 21 of the Social Security Act 1998 (suspension in prescribed circumstances), subsection (4) shall cease to have effect.
After section 24 of the Social Security Act 1998 there is inserted—
In section 28 of the Social Security Act 1998 (correction of errors and setting aside of decisions), after subsection (1) there is inserted—
In section 39(1) of the Social Security Act 1998 (interpretation of Chapter II of Part I)—
in the definition of “Commissioner”, after ““Commissioner”” there is inserted “(except in the expression “tax appeal Commissioners”)”, and
“tax appeal Commissioners” means the Commissioners for the general purposes of the income tax appointed under section 2 of the Taxes Management Act 1970 or the Commissioners for the special purposes of the Income Tax Acts appointed under section 4 of that Act;
In Schedule 3 to the Social Security Act 1998 (decisions against which an appeal lies), paragraphs 10 to 15 and 18 to 29 shall cease to have effect.
Section 26(1).
In this paragraph— A transfer provision shall not affect the validity of anything done by or in relation to the Secretary of State before the commencement of the transfer provision; and anything which at that date is in the process of being done by or in relation to the Secretary of State may— Any authority, appointment, determination, approval, consent or direction given or made or other thing done, or having effect as if given, made or done, by the Secretary of State in connection with functions transferred by virtue of a transfer provision shall have effect as if given, made or done by the Board or, as the case requires, the Treasury in so far as that is required for continuing its effect after the commencement of the transfer provision. Any instrument made before the commencement of a transfer provision shall have effect, so far as may be necessary for the purposes of or in consequence of that provision or section 21 or 22 of this Act, as if—
Documents or forms produced for use in connection with any function transferred by virtue of this Act to the Board may be used even though they contain references to the Secretary of State or to the Department of Social Security or to any officer of that Department; and those references shall be construed as far as necessary as references to the Board or to any officer of the Board.