Décision No 1236 du Conseil permanent
After section 4A of the Social Security Contributions and Benefits Act 1992 (c. 4) insert—
In section 176 of that Act (parliamentary control of statutory instruments)—
section 4B(2); section 4C;
after subsection (2) insert—
After section 4A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) insert—
In section 172 of that Act (parliamentary control of statutory instruments)—
in subsection (11A), after “by virtue of section” insert “ 4B(2), 4C, ”, and
after subsection (11B) insert—
After section 10ZB of the Social Security Contributions and Benefits Act 1992 (c. 4) insert—
In section 176 of that Act (parliamentary control of statutory instruments), in subsection (1)(a), at the appropriate place in the list insert— “ section 10ZC; ”.
After section 10ZB of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) insert—
In section 172 of that Act (parliamentary control of statutory instruments), in subsection (11A), before “11(3)” insert “ 10ZC, ”.
Schedule 1 to the Social Security Contributions and Benefits Act 1992 (c. 4) (supplementary provisions relating to Class 1 contributions) is amended as follows.
In paragraph 3A (restrictions on recovery of employer's contributions), in sub-paragraph (2A)—
after “relates to” insert— , and
after “market value)” insert, or .
In paragraph 3B (transfer of liability for employer's contributions to employee), in sub-paragraph (7B)—
after “relates to” insert— , and
after “market value)” insert, or .
The amendments made by this section have effect in relation to agreements and elections whether entered into or made before, or on or after, the day on which this Act is passed (including those entered into or made before 2nd December 2004).
Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) (supplementary provisions relating to Class 1 contributions) is amended as follows.
In paragraph 3A (restrictions on recovery of employer's contributions), in sub-paragraph (2A)—
after “relates to” insert— , and
after “market value)” insert, or .
In paragraph 3B (transfer of liability for employer's contributions to employee), in sub-paragraph (7B)—
after “relates to” insert— , and
after “market value)” insert, or .
The amendments made by this section have effect in relation to agreements and elections whether entered into or made before, or on or after, the day on which this Act is passed (including those entered into or made before 2nd December 2004).
The Social Security Administration Act 1992 (c. 5) is amended as follows.
After section 132 insert—
In section 190(1) (statutory instruments subject to affirmative resolution procedure), after “provisions)—” insert—.
In section 192(5) (which lists the provisions of that Act which extend to Northern Ireland), at the appropriate place in the list insert— “ section 132A (and sections 189 and 190, but only for the purposes of regulations under section 132A); ”.
Sections 1, 3 and 5 extend to England and Wales and Scotland only.
Sections 2, 4 and 6 extend to Northern Ireland only.
The remaining provisions of this Act extend to England and Wales, Scotland and Northern Ireland.
This Act comes into force on the day on which it is passed.
This Act may be cited as the National Insurance Contributions Act 2006.