UKPGA-1999-2 Social Security Contributions (Transfer of Functions, etc. ) Act 1999 UK

those Class 1, Class 1A and Class 1B contributions to which regulations under paragraph 6 or 7BZA of Schedule 1 to the Social Security Contributions and Benefits Act 1992 or paragraph 6 or 7BZA of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (power to combine collection of contributions with income tax) do not apply,

those Class 2 contributions in relation to which—do not apply,

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interest or penalties payable under regulations made under paragraph 7A . . . of Schedule 1 to the Social Security Contributions and Benefits Act 1992 or paragraph 7A. . . of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992, and

interest or penalties—

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,

to decide whether a person is or was entitled to make a deduction under section 4 of the National Insurance Contributions Act 2014 (deductions etc of employment allowance) and, if so, the amount the person is or was entitled to deduct,

to decide whether a person is or was entitled to a repayment under that section and, if so, the amount of the repayment,

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 , statutory maternity pay, statutory paternity pay, statutory adoption pay , statutory shared parental pay, statutory parental bereavement pay or statutory neonatal care pay,

to make any other decision that falls to be made under Parts 11 to 12ZE of the Social Security Contributions and Benefits Act 1992 (statutory sick pay, statutory maternity pay, statutory paternity pay, statutory adoption pay) , statutory shared parental pay, statutory parental bereavement pay and statutory neonatal care pay),

to make any decision that falls to be made under regulations under section 7 of the Employment Act 2002 (funding of employers’ liabilities to make payments of statutory paternity pay, statutory adoption pay, statutory shared parental pay, statutory parental bereavement pay or statutory neonatal care 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—

to decide whether to give or withdraw an approval for the purposes of paragraph 3B(1)(b) of Schedule 1 to the Social Security Contributions and Benefits Act 1992;

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to decide whether a person is liable to a penalty under—

to decide the . . . penalty payable under any of the provisions mentioned in paragraph (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.

has appealed under Part 5 of the Taxes Management Act 1970 in relation to that issue,

can appeal under that Part in relation to that issue, or

might in the future, without the agreement of Her Majesty's Revenue and Customs or permission of the tribunal, be able to appeal under that Part in relation to that issue.

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.

any decision as to the making of subordinate legislation, or

any decision as to whether the liability to pay statutory sick pay , statutory maternity pay, statutory paternity pay, statutory adoption pay , statutory shared parental pay, statutory parental bereavement pay or statutory neonatal care pay is a liability of the Board rather than the employer.

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 First-tier Tribunal or Upper Tribunal 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.

any variation of a decision, or

any decision superseding an earlier decision,

if it relates to a person’s entitlement to statutory sick pay, statutory maternity pay, statutory paternity pay, statutory adoption pay , statutory shared parental pay, statutory parental bereavement pay or statutory neonatal care pay, the employee and employer concerned shall each have a right to appeal to the tribunal, 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 tribunal.

make provision with respect to any of the matters dealt with in the following provisions of the Taxes Management Act 1970 —

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 tribunal under this Part.

pending any decision of an officer of the Board under section 8 of this Act which relates to—

pending the determination by the tribunal 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.

make provision making a person liable to pay contributions pending the determination by the tribunal 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.

Part II of the Social Security Administration Act 1992 (adjudication), and

the Acts amended by section 16 of, and Schedule 7 to, this Act.

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) or (5ZA) of the Social Security Contributions and Benefits Act 1992,

in subsection (2) (sums payable out of National Insurance Fund), before paragraph (a) there is inserted—. . .

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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 ”.

section 1 and Schedules 1 and 2,

section 2 and Schedule 3,

section 8, and

section 16(1).

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.

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—

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.

any decision which is or has been specified—

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.

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.

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;

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.

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—

an Order in Council under section 23 or 24 of this Act, or

regulations under any provision of this Act,

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.

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,

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.

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 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.

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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 ”.

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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 ”.

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)—

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) ”.

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—

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) ”.

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 ”.

In section 182C of the Social Security Administration Act 1992 (requirement to apply for national insurance number), after subsection (1) there is inserted—

In section 191 of the Social Security Administration Act 1992 (general interpretation), after the definition of “industrial injuries benefit” there is inserted—.

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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

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for “Secretary of State” there is substituted “ Inland Revenue ”, and

for “is satisfied”, in both places where it occurs, there is substituted “ are satisfied ”.

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 ”.

for “Secretary of State considers” there is substituted “ Inland Revenue consider ”, and

for “he” there is substituted “ they ”.

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 ”.

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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 ”.

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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 ”.

for “Secretary of State” there is substituted “ Inland Revenue ”, and

for “pays”, “he” and “is”, in each place where they occur, there are substituted respectively “ pay ”, “ they ” and “ are ”.

for “pays” and “is” there are substituted respectively “ pay ” and “ are ”, and

for “he”, in each place where it occurs, there is substituted “ they ”.

for “pays”, “is” and “does” there are substituted respectively “ pay ”, “ are ” and “ do ”, and

for “he”, in each place where it occurs, there is substituted “ they ”.

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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 ”.

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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 ”.

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 ”.

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in paragraph (a), for “Secretary of State” there is substituted “ Inland Revenue ”, and

in paragraph (b), for “him” there is substituted “ the Secretary of State ”.

in sub-paragraph (1), for “Secretary of State” and “he” there are substituted respectively “ Inland Revenue ” and “ they ”,

in sub-paragraph (3)—

in sub-paragraphs (3A), (3B)(b), (3C)(c) and (4), for “Secretary of State” there is substituted “ Inland Revenue ”.

in paragraph (a), for “by him” there is substituted “ by the Inland Revenue ”, and

in paragraphs (b) and (d), for “Secretary of State”, in each place where it occurs, there is substituted “ Inland Revenue ”.

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 ”.

in paragraph (d), for “Secretary of State or by the Commissioners of Inland Revenue on behalf of the Secretary of State” there is substituted “ Commissioners of Inland Revenue ”, and

in paragraph (f), for “Secretary of State” there is substituted “ Commissioners of Inland Revenue ”.

for “Secretary of State” there is substituted “ relevant authority ”, and

for “he considers”, in both places where it occurs, there is substituted “ the authority consider ”.

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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—

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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 ”.

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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 ”.

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—

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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—

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 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 ”.

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, ”.

In paragraph 1 of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (Class 1 contributions where earner employed in more than one employment), after sub-paragraph (8) there is inserted—

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 ”.

In paragraph 3 of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (method of paying Class 1 contributions), after sub-paragraph (5) there is inserted—

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 ”.

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 ”.

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—

for “Secretary of State” there is substituted “ Treasury ”,

in paragraph (a), for “he thinks fit” there is substituted “ they think fit ”, and

in paragraph (b), for “him” and “his” there are substituted respectively “ them ” and “ their ”.

for “Secretary of State determines” there is substituted “ Treasury determine ”, and

for “he” and “his” there are substituted respectively “ they ” and “ their ”.

for “Secretary of State determines” there is substituted “ Treasury determine ”,

for “his”, in both places where it occurs, and “he” there are substituted respectively “ their ” and “ they ”, and

for “determines”, in the second place where it occurs, there is substituted “ determine ”.

for “Secretary of State lays” there is substituted “ Treasury lay ”,

for “he shall”, in both places where it occurs, there is substituted, “ they shall ”, and

for “he determines” there is substituted “ the Treasury determine ”.

for “Secretary of State”, in both places where it occurs, there is substituted “ Treasury ”, and

for “lays” there is substituted “ lay ”.

for “Secretary of State” there is substituted “ Treasury ”, and

for “he thinks” there is substituted “ they think ”.

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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 ”.

for “Secretary of State” there is substituted “ Inland Revenue ”, and

for “he considers” there is substituted “ the Inland Revenue consider ”.

for “Secretary of State”, in the first place where it occurs, there is substituted “ Inland Revenue ”,

for “him” there is substituted “ them ”, and

for the words from “the remainder shall” to “towards” there is substituted “ the remainder shall be paid by the Inland Revenue to the Secretary of State towards ”.

for “Secretary of State” there is substituted “ Inland Revenue ”, and

for “he thinks” there is substituted “ they think ”.

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

after “Secretary of State”, in the first place where it occurs, there is inserted “ and the Treasury ”, and

for “Secretary of State”, in the second place where it occurs, there is substituted “ Treasury ”.

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 ”.

for “the Secretary of State with the consent of the Treasury by order provides” there is substituted “ the Treasury by order provide ”, and

for “Secretary of State”, in the second place where it occurs, there is substituted “ Treasury ”.

In section 27(8) of the Jobseekers Act 1995 (employment of long-term unemployed: deductions by employers), the word “and” immediately following the definition of “deductions” is omitted and at the end of the subsection there is inserted—

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, ”.

In section 88 of the Northern Ireland Act 1998 (the Joint Authority), in subsection (3), for the words from “power” onwards there is substituted

In any provision of this Schedule “authorised officer” means an officer of the Board authorised by them for the purposes of that provision.

is due by way of contributions or by way of interest or penalty in respect of contributions, and

does not exceed the prescribed sum,

in the case of Class 2 contributions or interest or penalties in respect of such contributions, at any time before the end of the year following the tax year in which the contributor becomes liable to pay the contributions, and

in any other case, not later than the first anniversary of the day on which the contributions became due.

in England and Wales, and

in Northern Ireland, where the amount does not exceed the limit specified in Article 10(1) of the County Courts (Northern Ireland) Order 1980,

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in paragraph (a), after “this Act” there is inserted “ other than an Inland Revenue power ”, and

in paragraph (b), after “this Act” there is inserted “ otherwise than in the exercise of an Inland Revenue power ”.

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.

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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 ”.

In section 162 of the Social Security Administration Act 1992 (destination of contributions), after subsection (4) there is inserted—

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—

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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.

after “subsection (1)” there is inserted “ or (1A) ”, and

after paragraph (c) there is inserted

In section 158A of the Pension Schemes Act 1993 (disclosure of information to other persons or bodies), after subsection (1) there is inserted—

after “tax functions” there is inserted “or social security functions”, and

for the words from “those functions” to the end there is substituted—

in paragraph (b), after the words “tax functions” there is inserted “ or social security functions ”, and

in paragraph (c), for the words from “tax functions” to the end there is substituted—

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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 ”.

In paragraph 6 of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (power to combine collection of contributions with tax), for sub-paragraph (4) there is substituted—

In paragraph 7 of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (special penalties in the case of certain returns), for sub-paragraph (12) there is substituted—

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—

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— ”.

After section 171 of the Pension Schemes Act 1993 there is inserted—

at the end of paragraph (b) there is inserted “ and ”, and

paragraph (d) and the word “and” immediately preceding it are omitted.

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—

at the end of paragraph (a) there is inserted “ or ”, and

paragraph (c) and the word “or” immediately preceding it are omitted.

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

at the end of subsection (1) there is inserted—.

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.

if it relates to functions transferred by virtue of the transfer provision to the Board, be continued by or in relation to the Board, and

if it relates to functions transferred by virtue of the transfer provision to the Treasury, be continued by or in relation to the Treasury.

any reference to the Secretary of State were or included a reference to the Board or the Treasury, as the case requires; and

any reference to the Department of Social Security or any officer of that Department were or included a reference to the Board or any officer of theirs.

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.

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In section 1(5)(f)(iv) (competence of time to pay direction) and section 5(4)(f)(iv) (competence of time to pay order) of the Debtors (Scotland) Act 1987, as amended by paragraph 12 of Schedule 7 to the Social Security Act 1998, for “Secretary of State” there is substituted “ Commissioners of Inland Revenue ”.

In paragraph 35(dd) of Schedule 5 to the Debtors (Scotland) Act 1987 (interpretation), as inserted by paragraph 14 of Schedule 7 to the Social Security Act 1998, for “Secretary of State” there is substituted “ Commissioners of Inland Revenue ”.

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In section 19A(1)(c) of the Social Security Contributions and Benefits Act 1992 (Class 1, 1A or 1B contributions paid in error), for “Secretary of State” there is substituted “ Inland Revenue ”.

In paragraph 6(4A) of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (power to combine collection of contributions with tax), for “this paragraph” there is substituted “ sub-paragraph (1) above ”.

after “or to the” there is inserted “ other ”, and

for “Secretary of State” there is substituted “ Inland Revenue ”.

in paragraph (b) for “Secretary of State” there is substituted “ Inland Revenue ”, and

in paragraph (e), for “Secretary of State, in his” there is substituted “ Inland Revenue, in their ”.

for “Secretary of State”, in each place where it occurs, there is substituted “ Inland Revenue ”, and

in paragraph (e), the words “subject to sub-paragraph (4) below,” are omitted.

in paragraph (b), the words “subject to sub-paragraph (6) below,” are omitted and for “Secretary of State” there is substituted “ Inland Revenue ”, and

in paragraph (e), for “Secretary of State, in his” there is substituted “ Inland Revenue, in their ”.

Paragraph 7C of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (interest and penalties chargeable concurrently with Inland Revenue) shall cease to have effect.