Contents
- Part I General
- Part II Decisions and appeals
- Part III Miscellaneous and supplemental
- Schedule 1 Transfer of Contributions Agency functions and associated functions
- Schedule 2 Transfer of functions under subordinate legislation
- Schedule 3 Transfer of other functions to Treasury or Board
- Schedule 4 Recovery of contributions where income tax recovery provisions not applicable
- Schedule 5 Enforcement
- Schedule 6 Information
- Schedule 7 Decisions and appeals
- Schedule 8 Savings and transitional provisions
- Schedule 9 Further consequential amendments
- Schedule 10 Repeals and revocations
Part I · General
Exercise by Board of functions transferred to them
3General functions of Board.#
(1)The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of contributions.
(6)In Schedule 2 to the noteSocial Security Contributions and Benefits Act 1992 (levy of Class 4 contributions with income tax) and Schedule 2 to the noteSocial Security Contributions and Benefits (Northern Ireland) Act 1992, paragraph 6(2) (which is superseded by subsection (1) above) shall cease to have effect.
(7)In this section “contributions” includes contributions under Part I of the noteSocial Security Contributions and Benefits (Northern Ireland) Act 1992.
4Recovery of contributions where income tax recovery provisions not applicable.#
The provisions of Schedule 4 shall have effect with respect to the recovery of—
(a)those Class 1, Class 1A and Class 1B contributions to which regulations under paragraph 6 or 7BZA of Schedule 1 to the noteSocial Security Contributions and Benefits Act 1992 or paragraph 6 or 7BZA of Schedule 1 to the noteSocial Security Contributions and Benefits (Northern Ireland) Act 1992 (power to combine collection of contributions with income tax) do not apply,
(aa)those Class 2 contributions in relation to which—
(i)the regulations mentioned in paragraph (a), and
(ii)Part 6 of the Taxes Management Act 1970 (collection and recovery),
do not apply,
(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)interest or penalties payable under regulations made under paragraph 7A note. . . of Schedule 1 to the Social Security Contributions and Benefits Act 1992 or paragraph 7A note. . . of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992, and
(d)interest or penalties—
(i)payable under regulations made under paragraph 7B of Schedule 1 to the Social Security Contributions and Benefits Act 1992 and to which regulations under paragraph 7BZA of that Schedule do not apply, or
(ii)payable under regulations made under paragraph 7B of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and to which regulations under paragraph 7BZA of that Schedule do not apply.
5Powers relating to enforcement.#
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.
Transfer of functions
1Transfer to Board of certain functions relating to contributions, etc.#
(1)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.
(2)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.
Part II · Decisions and appeals
8Decisions by officers of Board.#
(1)Subject to the provisions of this Part, it shall be for an officer of the Board—
(a)to decide whether for the purposes of Parts I to V of the noteSocial 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,
(b)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),
(c)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,
(d)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,
(e)to decide whether contributions of a particular class have been paid in respect of any period,
(ea)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,
(eb)to decide whether a person is or was entitled to a repayment under that section and, if so, the amount of the repayment,
(f)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,
(g)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),
(ga)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),
(h)to decide any question as to the issue and content of a notice under subsection (2) of section 121C of the noteSocial Security Administration Act 1992 (liability of directors etc. for company’s contributions),
(i)to decide any issue arising under section 27 of the noteJobseekers Act 1995 (employment of long-term unemployed: deductions by employers), or under any provision of regulations under that section, as to—
(i)whether a person is or was an employee or employer of another,
(ii)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,
(iii)whether a payment falls to be made to an employer in accordance with those regulations,
(iv)the amount that falls to be so deducted or paid, or
(v)whether two or more employers are, by virtue of regulations under section 27 of that Act, to be treated as one,
(ia)to decide whether to give or withdraw an approval for the purposes of paragraph 3B(1)(b) of Schedule 1 to the noteSocial Security Contributions and Benefits Act 1992;
(j). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(k)to decide whether a person is liable to a penalty under—
(i)paragraph 7A(2) or 7B(2)(h) of Schedule 1 to the noteSocial Security Contributions and Benefits Act 1992, or
(ii)section 113(1)(a) of the noteSocial Security Administration Act 1992,
(l)to decide the note. . . penalty payable under any of the provisions mentioned in paragraph (k) above, and
(m)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 noteSocial Security Act 1998, as may be prescribed by regulations made by the Board.
(1A)No decision in respect of Class 2 contributions under section 11(2) of the Social Security Contributions and Benefits Act 1992 may be made under subsection (1) in relation to an issue specified in paragraph (c) or (e) of that subsection if the person to whom the decision would relate—
(a)has appealed under Part 5 of the Taxes Management Act 1970 in relation to that issue,
(b)can appeal under that Part in relation to that issue, or
(c)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.
(2)Subsection (1)(c) and (e) above do not include any decision relating to Class 4 contributions other than a decision falling to be made—
(a)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
(b)under regulations made by virtue of subsection (3) or (4) of that section or section 18 of that Act.
(3)Subsection (1)(g) above does not include—
(a)any decision as to the making of subordinate legislation, or
(b)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.
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9Regulations with respect to decisions.#
(1)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 noteJobseekers Act 1995 which falls to be made by such an officer.
(2)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.
10Decisions varying or superseding earlier decisions.#
(1)Subject to subsection (2A) below,The Board may by regulations make provision—
(a)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,
(b)for any such decision to be superseded, in prescribed circumstances, by a subsequent decision made by an officer of the Board, and
(c)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.
(2)The date as from which—
(a)any variation of a decision, or
(b)any decision superseding an earlier decision,
is to take effect shall be determined in accordance with the regulations.
(2A)The decisions in relation to which provision may be made by regulations under this section shall not include decisions falling within section 8(1)(ia) above.
(3)In this section “prescribed” means prescribed by regulations under this section.
11Appeals against decisions of Board.#
(1)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).
(2)In the case of a decision to which this section applies—
(a)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
(b)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.
(3)In subsection (2)(b) above “prescribed” means prescribed by the Board by regulations.
(4)This section has effect subject to section 121D of the noteSocial Security Administration Act 1992 (appeals in relation to personal liability notices).
12Exercise of right of appeal.#
(1)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.
(2)The notice of appeal shall be given to the officer of the Board by whom notice of the decision was given.
(3)The notice of appeal shall specify the grounds of appeal.
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13Regulations with respect to appeals.#
(1)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 tribunal under this Part.
(2)Regulations under subsection (1) above may, in particular—
(a)make provision with respect to any of the matters dealt with in the following provisions of the Taxes Management Act 1970 —
(i). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(ii)sections 48 to 54 (appeals to the tribunal under the Taxes Acts), and
(iii)section 56 (payment of tax where there is a further appeal), or
(b)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.
(2A)Regulations under subsection (1) above may provide for sections 11(2) and 13(2) of the Tribunals, Courts and Enforcement Act 2007 note to apply with such modifications as may be specified in the regulations in relation to an appeal to the tribunal under this Part.
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14Matters arising as respects decisions.#
(1)The Board may by regulations make provision as respects matters arising—
(a)pending any decision of an officer of the Board under section 8 of this Act which relates to—
(i)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, or
(ii)any person’s liability for contributions,
(b)pending the determination by the tribunal of an appeal against any such decision,
(c)out of the variation, under regulations made under section 10 of this Act or on appeal, of any such decision, or
(d)out of the making of a decision which, under regulations made under that section, supersedes an earlier decision.
(2)Regulations under this section may, in particular—
(a)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
(b)make provision as to the repayment in prescribed circumstances of contributions paid by virtue of the regulations.
(3)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 , statutory maternity pay, statutory paternity pay, statutory adoption pay, statutory shared parental pay , statutory parental bereavement pay or statutory neonatal care pay.
15Power to make provision for period before commencement of new social security appeal provisions.#
(1)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 noteSocial Security Act 1998 (social security decisions and appeals) is not yet wholly in force.
(2)Subsection (1) above applies to—
(a)Part II of the noteSocial Security Administration Act 1992 (adjudication), and
(b)the Acts amended by section 16 of, and Schedule 7 to, this Act.
16Decisions under Pension Schemes Act 1993.#
(1)The function of determining the questions referred to in subsection (1) of section 170 of the notePension 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.
(2)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—“2 It shall be for an officer of the Inland Revenue—a to make any decision that falls to be made under or by virtue of Part III of this Act, other than a decision which under or by virtue of that Part falls to be made by the Secretary of State;b to decide any issue arising in connection with payments under section 7 of the Social Security Act 1986 (occupational pension schemes becoming contracted-out between 1986 and 1993); andc to decide any issue arising by virtue of regulations made under paragraph 15 of Schedule 3 to the Social Security (Consequential Provisions) Act 1992 (continuing in force of certain enactments repealed by the Social Security Act 1973).3 In the following provisions of this section a “relevant decision” means any decision which under subsection (2) falls to be made by an officer of the Inland Revenue, other than a decision under section 53 or 54.4 Sections 9 and 10 of the 1998 Act (revision of decisions and decisions superseding earlier decisions) apply as if—a any reference in those sections to a decision of the Secretary of State under section 8 of that Act included a reference to a relevant decision; andb any other reference in those sections to the Secretary of State were, in relation to a relevant decision, a reference to an officer of the Inland Revenue.5 Regulations may make provision—a with respect to the procedure to be adopted on any application made under section 9 or 10 of the 1998 Act by virtue of subsection (4); andb generally with respect to such applications, revisions under section 9 and decisions under section 10;but may not prevent such a revision or decision being made without such an application.6 Section 12 of the 1998 Act (appeal to appeal tribunal) applies as if, for the purposes of subsection (1)(b) of that section, a relevant decision were a decision of the Secretary of State falling within Schedule 3 to the 1998 Act.7 The following provisions of the 1998 Act (which relate to decisions and appeals)—• sections 13 to 18,• sections 25 and 26,• section 28, and• Schedules 4 and 5,shall apply in relation to any appeal under section 12 of the 1998 Act by virtue of subsection (6) above as if any reference to the Secretary of State were a reference to an officer of the Inland Revenue.”
17Arrangements for discharge of decision-making functions.#
(1)The Secretary of State may make arrangements with the Board for any of his functions under Chapter II of Part I of the noteSocial Security Act 1998 in relation to—
(a)a decision whether a person was (within the meaning of regulations) precluded from regular employment by responsibilities at home, or
(b)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 noteSocial Security Contributions and Benefits Act 1992,
(2)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.
(3)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 noteSocial Security Administration Act 1992.
Part III · Miscellaneous and supplemental
20Payments in respect of money purchase contracted-out pension schemes to be made out of National Insurance Fund.#
(1)In section 177 of the notePension Schemes Act 1993 (general financial arrangements)—
(a)in subsection (2) (sums payable out of National Insurance Fund), before paragraph (a) there is inserted—“za payments by the Inland Revenue under section 42A(3);”
(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)In section 172 of the notePension Schemes (Northern Ireland) Act 1993 (general financial arrangements)—
(a)in subsection (1) (sums payable out of Northern Ireland National Insurance Fund), before paragraph (a) there is inserted—“za payments by the Department under section 38A(3);”
(b)in subsection (7) (sums payable into Northern Ireland National Insurance Fund), in paragraph (a), after “section” there is inserted “ 38A(5) or ”.
(3)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.
(4)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.
(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21Property, rights and liabilities.#
(1)In this section a “transfer provision” means any of the following provisions of this Act—
(a)section 1 and Schedules 1 and 2,
(b)section 2 and Schedule 3,
(c)section 8, and
(d)section 16(1).
(2)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.
(3)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.
22Special provision for certain contracts.#
(1)This section applies to—
(a)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
(b)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.
(2)Section 21 of this Act shall not apply in relation to any contract to which this section applies.
(3)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.
(4)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.
(5)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.
23Power to transfer functions by Order in Council.#
(1)Her Majesty may by Order in Council—
(a)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,
(b)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,
(c)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
(d)provide that any decision to which this paragraph applies—
(ii)is to be made subject to the provisions of Chapter II of Part I of the noteSocial Security Act 1998, or subject to the provisions of Part II of this Act rather than the provisions of that Chapter.
(2)In subsection (1) above “transferable function” means—
(a)any function relating to contributions or the National Insurance Fund, other than functions under section 1(1) of the noteSocial Security Contributions and Benefits Act 1992 (receipt of contributions) or section 161(1) of the noteSocial Security Administration Act 1992 (control and management of National Insurance Fund),
(b)any function relating to statutory sick pay or statutory maternity pay,
(c)any function under section 7 of the noteSocial 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 notePension Schemes Act 1993, or
(d)any function under Part III of the Pension Schemes Act 1993.
(3)The decisions to which subsection (1)(d) above applies are—
(a)any decision which is or has been specified—
(i)in section 8(1) of this Act,
(ii)in section 170(2) of the Pension Schemes Act 1993 (as amended by section 16(2) of this Act), or
(iii)in paragraph 16 or 17 of Schedule 3 to the Social Security Act 1998, and
(b)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.
(4)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—
(a)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,
(b)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,
(c)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,
(d)making such amendments of any enactment, including any enactment contained in this Act, as may be necessary for the purposes of the Order, and
(e)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.
(5)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.
(6)In the application of this section to Northern Ireland—
(a)references to the Secretary of State include references to the Department of Health and Social Services for Northern Ireland,
(b)“contributions” means contributions under Part I of the noteSocial Security Contributions and Benefits (Northern Ireland) Act 1992,
(c)references to Chapter II of Part I of, and paragraphs 16 and 17 of Schedule 3 to, the noteSocial Security Act 1998 have effect as references to Chapter II of Part II of, and paragraphs 16 and 17 of Schedule 3 to, the noteSocial Security (Northern Ireland) Order 1998,
(d)the reference to the National Insurance Fund has effect as a reference to the Northern Ireland National Insurance Fund,
(e)references to section 1(1) of the noteSocial Security Contributions and Benefits Act 1992 and section 161(1) of the noteSocial 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 noteSocial Security Administration (Northern Ireland) Act 1992,
(f)references to section 7 of the noteSocial Security Act 1986 and paragraph 22 of Schedule 6 to the notePension Schemes Act 1993 have effect as references to Article 9 of the noteSocial Security (Northern Ireland) Order 1986 and paragraph 21 of Schedule 5 to the notePension Schemes (Northern Ireland) Act 1993, and
(g)the reference to Part III of the notePension Schemes Act 1993 has effect as a reference to Part III of the notePension Schemes (Northern Ireland) Act 1993;
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.
24Provision for Northern Ireland.#
(1)Her Majesty may by Order in Council do any of the following—
(b)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 noteNorthern Ireland Act 1998 (excepted matters),
(d)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.
(2)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.
(3)An Order in Council under this section may, for the purposes of the Order—
(a)amend any enactment, including any enactment contained in this Act,
(b)confer, extend or modify any power to legislate by means of an order or regulations, and
(c)contain such incidental, supplemental, consequential or transitional provision as appears to Her Majesty to be expedient, including—
(i)provision modifying references in any enactment to the Northern Ireland Assembly, to statutory rules for the purposes of the noteStatutory Rules (Northern Ireland) Order 1979 or to the Comptroller and Auditor General for Northern Ireland,
(ii)provision for the transfer of property, rights and liabilities, and
(iii)provision for the transfer to the statutory home civil service of persons employed in the Northern Ireland Civil Service.
(4)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.
(5)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.
(6)Subsection (2) above does not limit the powers conferred by section 23 of this Act in relation to Northern Ireland.
(7)In this section “the relevant Northern Ireland authority”, in relation to any function, means the Northern Ireland department by which the function is exercisable.
(8)In this section “the statutory home civil service” means the civil service (excluding Her Majesty's diplomatic service) within the meaning of Chapter 1 of Part 1 of the Constitutional Reform and Governance Act 2010 (see section 1(4) of that Act).
25Orders and regulations.#
(1)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.
(2)Any statutory instrument containing—
(a)an Order in Council under section 23 or 24 of this Act, or
(b)regulations under any provision of this Act,
shall be subject to annulment in pursuance of a resolution of either House of Parliament.
(3)Any power conferred by this Act to make regulations may be exercised—
(a)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;
(b)so as to make, as respects the cases in relation to which it is exercised—
(i)the full provision to which the power extends or any less provision (whether by way of exception or otherwise);
(ii)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;
(iii)any such provision either unconditionally or subject to any specified condition ;
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.
(4)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.
(5)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.
(6)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.
26Savings, transitional provisions, consequential amendments, repeals and revocations.#
(1)The provisions of this Act shall have effect subject to the savings and transitional provisions in Schedule 8 to this Act.
(2)Schedule 9 to this Act (further consequential amendments) shall have effect.
(3)Schedule 10 to this Act (repeals and revocations) shall have effect.
27Interpretation.#
In this Act, unless a contrary intention appears—• “the Board” means the Commissioners of Inland Revenue;• “contributions” means contributions under Part I of the noteSocial Security Contributions and Benefits Act 1992.
28Short title, commencement and extent.#
(1)This Act may be cited as the Social Security Contributions (Transfer of Functions, etc.) Act 1999.
(2)The following provisions of this Act—
(a)section 1(1) (with Schedule 1), so far as enabling the Secretary of State to make subordinate legislation conferring functions on the Board,
(b)sections 8 to 15, so far as conferring any power to make subordinate legislation,
(c)section 17,
(d)section 20,
(e)section 22(4), so far as conferring the power to make an order,
(f)sections 24 and 25,
(g)section 26(1) (with Schedule 8), and
(h)section 27 and this section,
shall come into force on the passing of this Act.
(3)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.
(4)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—
(a)in preparation for or in connection with the coming into force of any provision of this Act, or
(b)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.
(5)The following provisions of this Act extend to Northern Ireland—
(a)section 1 and Schedule 1, so far as they amend the noteIncome and Corporation Taxes Act 1988,
(b)section 2 and Schedule 3, so far as they amend section 177 of the noteSocial Security Administration Act 1992 or section 88 of the noteNorthern Ireland Act 1998,
(c)section 3,
(d)section 4 and Schedule 4,
(e)section 5 and Schedule 5, so far as they amend the noteTaxes Management Act 1970,
(f)section 18 and Schedule 7, so far as they amend the noteTaxes Management Act 1970, Schedule 2 to the noteSocial Security Contributions and Benefits Act 1992 or Schedule 2 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992,
(g)section 6 and Schedule 6, so far as they amend the noteFinance Act 1989 or the noteFinance Act 1997,
(h)section 7,
(i)sections 23 to 25,
(j)section 26(3) and Schedule 10, so far as they relate to any enactment which extends to Northern Ireland, and
(k)section 27 and this section.
(6)Section 20(2) and (4) of this Act extends to Northern Ireland only.
(7)Except as provided by subsections (5) and (6) above, this Act does not extend to Northern Ireland.
Schedule 1 · Transfer of Contributions Agency functions and associated functions
Income and Corporation Taxes Act 1988 (c. 1)
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pension Schemes Act 1993 (c. 48)
(33). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(34)In section 8 of the Pension Schemes Act 1993 (meaning of “contracted-out employment”, “guaranteed minimum pension” and “minimum payment”)—
(a)in subsection (1)(b), for “Secretary of State” there is substituted “ Inland Revenue ”, and
(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(35)
(1)Section 9 of the Pension Schemes Act 1993 (requirements for certification of occupational pension schemes and personal pension schemes) is amended as follows.
(2)In subsection (2B)—
(a)for “Secretary of State” there is substituted “ Inland Revenue ”, and
(b)for “is satisfied”, in both places where it occurs, there is substituted “ are satisfied ”.
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)In subsection (4), for “Secretary of State may, if he thinks” there is substituted “ Inland Revenue may, if they think ”.
(36)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 ”.
(37)
(1)Section 11 of the Pension Schemes Act 1993 (election by employer as to employment covered by contracting-out certificate) is amended as follows.
(2)In subsection (4)—
(a)for “Secretary of State considers” there is substituted “ Inland Revenue consider ”, and
(b)for “he” there is substituted “ they ”.
(3)In subsection (5)(d), for “Secretary of State” and “he is” there are substituted respectively “ Inland Revenue ” and “ they are ”.
(38)In section 14(4) of the Pension Schemes Act 1993 (computation of earner’s guaranteed minimum)—
(a)for “Secretary of State is” there is substituted “ Inland Revenue are ”,
(b)for “he”, in each place where it occurs, there is substituted “ they ”, and
(c)in paragraph (a), for “thinks” there is substituted “ think ”.
(39)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 ”.
(40)In section 25(2) of the Pension Schemes Act 1993 (security of minimum pensions and resources of scheme)—
(a)in paragraph (a), for “Secretary of State is” there is substituted “ Inland Revenue are ”, and
(b)in paragraph (b), for “Secretary of State” there is substituted “ Inland Revenue ”.
(41). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(42)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 ”.
(43). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(44)In section 33A(1) of the Pension Schemes Act 1993 (auditor or actuary to report contravention)—
(a)for “Secretary of State”, in both places where it occurs, there is substituted “ Inland Revenue ”, and
(b)for “his” there is substituted “ their ”.
(45)
(1)Section 34 of the Pension Schemes Act 1993 (cancellation, variation, surrender and refusal of certificates) is amended as follows.
(2)For “Secretary of State”, in each place where it occurs, there is substituted “ Inland Revenue ”.
(3)In subsection (2)(a), for “he has” there is substituted “ they have ”.
(4)In subsections (4) and (5), for “he considers” and “he” there are substituted respectively “ they consider ” and “ they ”.
(46)
(1)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.
(2)In subsection (3), for “Secretary of State” there is substituted “ Inland Revenue ”.
(3)In subsection (5)—
(a)for “Secretary of State” there is substituted “ Inland Revenue ”, and
(b)for “pays”, “he” and “is”, in each place where they occur, there are substituted respectively “ pay ”, “ they ” and “ are ”.
(47)
(1)Section 43 of the Pension Schemes Act 1993 (payment of minimum contributions to personal pension schemes) is amended as follows.
(2)For “Secretary of State”, in each place where it occurs, there is substituted “ Inland Revenue ”.
(3)In subsection (4), for “is” there is substituted “ are ”.
(4)In subsection (5)—
(a)for “pays” and “is” there are substituted respectively “ pay ” and “ are ”, and
(b)for “he”, in each place where it occurs, there is substituted “ they ”.
(5)In subsection (6)—
(a)for “pays”, “is” and “does” there are substituted respectively “ pay ”, “ are ” and “ do ”, and
(b)for “he”, in each place where it occurs, there is substituted “ they ”.
(48). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(49)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 ”.
(50). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(51)
(1)Section 50 of the Pension Schemes Act 1993 (powers to approve arrangements for scheme ceasing to be certified) is amended as follows.
(2)For “Secretary of State”, in each place where it occurs, there is substituted “ Inland Revenue ”.
(3)In subsection (2), for “has”, in both places where it occurs, and “his” there are substituted respectively “ have ” and “ their ”.
(4)In subsection (3), for “he subsequently approves” there is substituted “ they subsequently approve ”.
(5)In subsection (4), for “has” there is substituted “ have ”.
(52)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 ”.
(53)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 ”.
(54)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 ”.
(55)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 ”.
(56)
(1)Section 63 of the Pension Schemes Act 1993 (further provisions concerning calculations relating to premiums) is amended as follows.
(2)For “Secretary of State”, in each place where it occurs, there is substituted “ Inland Revenue ”.
(3)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 ”.
(4)In subsection (5), for “he thinks” there is substituted “ they think ”.
(57)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 ”.
(58)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 ”.
(59)In section 155 of the Pension Schemes Act 1993 (requirement to give information)—
(a)after “Secretary of State” there is inserted “ or the Inland Revenue ”, and
(b)after “requires” there is inserted “ or they require ”.
(60). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(61)
(1)Section 177 of the Pension Schemes Act 1993 (general financial arrangements) is amended as follows.
(2)In subsection (1), after “Secretary of State” there is inserted “ or the Inland Revenue ”.
(3)In subsection (2)—
(a)in paragraph (a), for “Secretary of State” there is substituted “ Inland Revenue ”, and
(b)in paragraph (b), for “him” there is substituted “ the Secretary of State ”.
(4)In subsection (3), after paragraph (b) there is inserted—“c such sums as the Inland Revenue may estimate to be the amount of their administrative expenses in exercising their functions under Part III.”
(5)In subsection (5)(a), after “Secretary of State” there is inserted “ or the Inland Revenue ”.
(6)In subsection (7)(d), for “him” there is substituted “ the Inland Revenue ”.
(62)
(1)Schedule 2 to the Pension Schemes Act 1993 (certification regulations) is amended as follows.
(2)In paragraph 2(1) (determination of date of employment), for “Secretary of State” there is substituted “ Inland Revenue ”.
(3)In paragraph 3 (notice by employer), for “Secretary of State” there is substituted “ Inland Revenue ”.
(4)In paragraph 5 (contributions equivalent premiums)—
(a)in sub-paragraph (1), for “Secretary of State” and “he” there are substituted respectively “ Inland Revenue ” and “ they ”,
(b)in sub-paragraph (3)—
(i)in paragraph (e), for “Secretary of State is” there is substituted “ Inland Revenue are ”, and
(ii)in paragraph (f), for “Secretary of State” there is substituted “ Inland Revenue ”, and
(c)in sub-paragraphs (3A), (3B)(b), (3C)(c) and (4), for “Secretary of State” there is substituted “ Inland Revenue ”.
(5)In paragraph 7(4) (regulations relating to certain public service pension schemes)—
(a)in paragraph (a), for “by him” there is substituted “ by the Inland Revenue ”, and
(b)in paragraphs (b) and (d), for “Secretary of State”, in each place where it occurs, there is substituted “ Inland Revenue ”.
(63)In Schedule 6 to the Pension Schemes Act 1993 (transitional provisions and savings), in paragraph 14(3)—
(a)for “Secretary of State has” there is substituted “ Inland Revenue have ”,
(b)for “he subsequently ascertains” there is substituted “ they subsequently ascertain ”,
(c)in paragraph (a), for “him” and “he”, in both places where it occurs, there are substituted respectively “ them ” and “ they ”, and
(d)in paragraph (b), for “Secretary of State”, “he” and “him” there are substituted respectively “ Inland Revenue ”, “ they ” and “ them ”.
Statutory Sick Pay Act 1994 (c. 2)
(64)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 ”.
Jobseekers Act 1995 (c. 18)
(65)
(1)Section 27 of the Jobseekers Act 1995 (employment of long-term unemployed: deductions by employers) is amended as follows.
(2)In subsection (5)(b), for “Secretary of State” there is substituted “ Commissioners of Inland Revenue ”.
(3)In subsection (6)—
(a)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
(b)in paragraph (f), for “Secretary of State” there is substituted “ Commissioners of Inland Revenue ”.
(4)In subsection (7)(b), for “Secretary of State” there is substituted “ Commissioners of Inland Revenue ”.
(66)
(1)Section 38 of the Jobseekers Act 1995 (general financial arrangements) is amended as follows.
(2)In subsection (1)(b), after “Secretary of State” there is inserted “ or the Commissioners of Inland Revenue ”.
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)In subsection (7)—
(a)for “Secretary of State” there is substituted “ relevant authority ”, and
(b)for “he considers”, in both places where it occurs, there is substituted “ the authority consider ”.
(5)In subsection (8), for “Secretary of State” there is substituted “ relevant authority ”.
(6)After subsection (8) there is inserted—“9 In subsections (7) and (8) “the relevant authority” means—a the Secretary of State, in relation to any estimate or payment to be made by him, orb the Commissioners of Inland Revenue, in relation to any estimate or payment to be made by them.”
Pensions Act 1995 (c. 26)
(67). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(68). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule 2 · Transfer of functions under subordinate legislation
Schedule 3 · Transfer of other functions to Treasury or Board
Jobseekers Act 1995 (c. 18)
(61)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—““prescribed” means specified in or determined in accordance with regulations; and“regulations” means regulations made by the Treasury.”
(62)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), ”.
(63)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, ”.
(64)
(1)Section 38 of the Jobseekers Act 1995 (general financial arrangements) is amended as follows.
(2)In subsection (2), after “Secretary of State” there is inserted “ or the Commissioners of Inland Revenue ”.
(3)In subsection (5), for “Secretary of State” and “him” there are substituted respectively “ Commissioners of Inland Revenue ” and “ them ”.
Northern Ireland Act 1998 (c. 47)
(65)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— a to require the making by the Commissioners of Inland Revenue of any necessary adjustments between the National Insurance Fund and the Northern Ireland National Insurance Fund, andb to make any other necessary financial adjustments.”
Schedule 4 · Recovery of contributions where income tax recovery provisions not applicable
Interpretation
(1)In any provision of this Schedule “authorised officer” means an officer of the Board authorised by them for the purposes of that provision.
Magistrates’ courts
(2)
(1)Any amount which—
(a)is due by way of contributions or by way of interest or penalty in respect of contributions, and
(b)does not exceed the prescribed sum,
shall, without prejudice to any other remedy, be recoverable summarily as a civil debt in proceedings commenced in the name of an authorised officer.
(2)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.
(3)Proceedings under this paragraph in England and Wales may be brought—
(a)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
(b)in any other case, not later than the first anniversary of the day on which the contributions became due.
(4)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 noteMagistrates’ Courts (Northern Ireland) Order 1981.
(5)In this paragraph—• “the prescribed sum” means the sum for the time being specified in section 65(1) of the noteTaxes Management Act 1970 (recovery of income tax, etc. in magistrates’ courts);• “tax year” means the twelve months beginning with 6th April in any year.
County courts
(3)
(1)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—
(a)in England and Wales, and
(b)in Northern Ireland, where the amount does not exceed the limit specified in Article 10(1) of the noteCounty Courts (Northern Ireland) Order 1980,
be sued for and recovered from the person liable as a debt due to the Crown by proceedings in England and Wales in the county court or in Northern Ireland in a county court note. . . .
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)
(4)Sections 21 and 42(2) of the noteInterpretation 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.
Sheriff courts in Scotland
(4)
(1)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.
(2)An authorised officer may conduct any proceedings under this paragraph, although not an advocate or solicitor.
(3)Paragraphs 2 and 3 above shall not apply in Scotland.
General
(5)
(1)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.
(2)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.
Schedule 5 · Enforcement
(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)
(1)Section 111 of the noteSocial Security Administration Act 1992 (delay, obstruction etc. of inspector) is amended as follows.
(2)In subsection (1)—
(a)in paragraph (a), after “this Act” there is inserted “ other than an Inland Revenue power ”, and
(b)in paragraph (b), after “this Act” there is inserted “ otherwise than in the exercise of an Inland Revenue power ”.
(3)After subsection (2) there is inserted—“3 In subsection (1) “Inland Revenue power” means any power conferred on an officer of the Inland Revenue by section 110ZA above or by virtue of section 110(5) above.4 Where by virtue of section 110(5) above any power conferred by section 110 above is exercised by an officer of the Inland Revenue, section 98 of the Taxes Management Act 1970 shall apply as if the reference in that section to section 110ZA above included a reference to section 110 above.”
(6)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.
(7)
(1)Section 118 of the Social Security Administration Act 1992 (evidence of non-payment) is amended as follows.
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)Subsections (1A) and (2) shall cease to have effect.
(4)In subsection (3), the words “as is mentioned in subsection (1) or (2) above” are omitted.
(5)In subsection (4), for “Secretary of State” there is substituted “ Inland Revenue ”.
(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(9)In section 121B of the Social Security Administration Act 1992 (recovery of contributions etc. in Scotland)—
(a)in subsection (5), for “Secretary of State,” there is substituted “ Inland Revenue ”, and
(b)in subsection (6), for “Secretary of State” and “him” there are substituted respectively “ Inland Revenue ” and “ them ”.
(10)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 ”.
(11)Commission Decision of 22 March 2001 approving the Peace II Programme – C(2001)638.
(1)Section 121D of the noteSocial Security Administration Act 1992 (appeals in relation to personal liability notices) is amended as follows.
(2)For any reference to the Secretary of State there is substituted a reference to the Inland Revenue.
(3)In subsection (2), for “an appeal tribunal” there is substituted “ the Special Commissioners ”.
(4)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 ”.
(5)In subsection (6), the definitions of “appeal tribunal” and “revise” are omitted and at the end there is inserted—““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.”
(12)In section 162 of the Social Security Administration Act 1992 (destination of contributions), after subsection (4) there is inserted—“4ZA There shall be paid into the National Insurance Fund so much of any penalty imposed under section 98 of the Taxes Management Act 1970 in a case relating to section 110ZA of this Act (including any penalty imposed by virtue of section 111(4) of this Act) as remains after deduction by the Inland Revenue of the administrative expenses attributable to its recovery.4ZB Subsections (4)(b) and (c) and (4ZA) above shall have effect notwithstanding any provision which treats a penalty under section 98 or 98A of the Taxes Management Act 1970 as if it were tax charged in an assessment and due and payable.”
Schedule 6 · Information
Supply of information
(1)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—“121E 1 This section applies to information which is held for the purposes of functions relating to contributions, statutory sick pay or statutory maternity pay—a by the Inland Revenue, orb by a person providing services to them, in connection with the provision of those services.2 Information to which this section applies may, and must if an authorised officer so requires, be supplied—a to the Secretary of State or the Northern Ireland Department, orb to a person providing services to the Secretary of State or the Northern Ireland Department,for use for the purposes of functions relating to social security, child support or war pensions.3 In subsection (2) “authorised officer” means an officer of the Secretary of State or the Northern Ireland Department authorised for the purposes of this section by the Secretary of State or the Northern Ireland Department.121F 1 This section applies to information which is held for the purposes of functions relating to social security, child support or war pensions—a by the Secretary of State or the Northern Ireland Department, orb by a person providing services to the Secretary of State or the Northern Ireland Department, in connection with the provision of those services.2 Information to which this section applies may, and must if an officer of the Inland Revenue authorised by the Inland Revenue for the purposes of this section so requires, be supplied—a to the Inland Revenue, orb to a person providing services to the Inland Revenue,for use for the purposes of functions relating to contributions, statutory sick pay or statutory maternity pay.”
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)After section 122 of the Social Security Administration Act 1992 there is inserted—“122AA 1 No obligation as to secrecy imposed by statute or otherwise on persons employed in relation to the Inland Revenue shall prevent information held for the purposes of the functions of the Inland Revenue in relation to contributions, statutory sick pay or statutory maternity pay from being disclosed—a to any of the authorities to which this paragraph applies, or any person authorised to exercise any function of that authority, for the purposes of the functions of that authority, orb in a case where the disclosure is necessary for the purpose of giving effect to any agreement to which an order under section 179(1) below relates.2 The authorities to which subsection (1)(a) above applies are—a the Health and Safety Executive,b the Government Actuary’s Department,c the Office for National Statistics, andd the Occupational Pensions Regulatory Authority.”
(4)Section 122A of the noteSocial Security Administration Act 1992 (supply of information by Inland Revenue for purposes of contributions) shall cease to have effect.
(5)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.
(6)In Schedule 4 to the Social Security Administration Act 1992, the following provisions shall cease to have effect—
(a)in Part I, the entry “A member or officer of the Commissioners of Inland Revenue”, and
(b)in Part II, paragraph 4.
(7)
(1)Section 158 of the notePension Schemes Act 1993 (disclosure of information between government departments) is amended as follows.
(2)After subsection (1) there is inserted—“1A No obligation as to secrecy imposed by statute or otherwise on persons employed in relation to the Inland Revenue shall prevent information obtained or held for the purposes of Part III of this Act from being disclosed—a to the Secretary of State,b to the Department of Health and Social Services for Northern Ireland, orc to an officer of either of them authorised to receive such information,in connection with the operation of this Act or of any corresponding enactment of Northern Ireland legislation.”
(3)In subsection (5), for “Subsections (1) to (3)” there is substituted “ Subsections (1) and (1A) ”.
(4)In subsection (6)—
(a)after “subsection (1)” there is inserted “ or (1A) ”, and
(b)after paragraph (c) there is inserted“or ca for the purposes of Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 or any corresponding provisions of Northern Ireland legislation.”
(8)In section 158A of the notePension Schemes Act 1993 (disclosure of information to other persons or bodies), after subsection (1) there is inserted—“1A The Inland Revenue may, in spite of any obligation as to secrecy or confidentiality imposed by statute or otherwise on them or on their officers, disclose any information received by them in connection with their functions under Part III of this Act to any person specified in the first column of the Table in subsection (1) if they consider that the disclosure would enable or assist the person to discharge the functions specified in relation to the person in the second column of the Table.”
Schedule 7 · Decisions and appeals
Taxes Management Act 1970 (c. 9)
(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Pension Schemes Act 1993 (c. 48)
(18)Every document purporting to be an instrument issued by the Committee and to be sealed with the seal of the Committee authenticated in the manner provided by paragraph 17, or to be signed by the secretary or any person authorised to act in that behalf, shall be received in evidence and, unless the contrary is proved, shall be deemed to be such instrument without further proof.
(1)Section 167 of the Pension Schemes Act 1993 (application of general provisions relating to administration of social security) is amended as follows.
(2)In subsection (2), at the end there is inserted—“section 180A (payment of travelling expenses by Inland Revenue).”
(3)Subsection (3) is omitted.
(19)Subject to the provisions of these Regulations, the Committee shall have power to regulate its own procedures.
(1)Section 171 of the Pension Schemes Act 1993 (questions arising in proceedings) is amended as follows.
(2)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 ”.
(3)For subsections (2) and (3) there is substituted—“2 If—a any such decision is necessary for the determination of the proceedings, andb the decision of the Inland Revenue has not been obtained or an application with respect to the decision has been made under section 9 or 10 of the Social Security Act 1998,the decision shall be referred to the Inland Revenue to be made in accordance (subject to any necessary modifications) with Chapter II of Part I of that Act.3 Subsection (1) does not apply where, in relation to the decision—a an appeal has been brought but not determined,b an application for leave to appeal has been made but not determined,c an appeal has not been brought (or, as the case may be, an application for leave to appeal has not been made) but the time for doing so has not yet expired, ord an application has been made under section 9 or 10 of that Act.4 In a case falling within subsection (3) the court shall adjourn the proceedings until such time as the final decision is known and that decision shall be conclusive for the purposes of the proceedings.”
(20)After section 171 of the Pension Schemes Act 1993 there is inserted—“171A 1 The Inland Revenue shall prepare, either annually or at such times or intervals as may be prescribed, a report on the standards achieved by their officers in the making of decisions against which, by virtue of section 170(6), an appeal lies to an appeal tribunal constituted under Chapter I of Part I of the Social Security Act 1998.2 Any report under this section—a may be included in any annual report by the Inland Revenue of which a copy is laid before each House of Parliament, orb may be annexed to any report of the Secretary of State under section 81 of the Social Security Act 1998.3 A copy of every report under this section shall be laid before each House of Parliament, unless the report is included in, or annexed to, a report of which a copy is so laid.”
Employment Rights Act 1996 (c. 18)
(21)In addition to the appointments mentioned in paragraph 20, the Committee may appoint such other officers as may be required for the performance of the functions of the Committee.
(1)Section 215 of the Employment Rights Act 1996 (employment abroad etc.) is amended as follows.
(2)In subsection (4), for “the Secretary of State” there is substituted “ an officer of the Commissioners of Inland Revenue ”.
(3)For subsection (5) there is substituted—“5 Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (decisions and appeals) shall apply in relation to the determination of any issue by the Inland Revenue under subsection (4) as if it were a decision falling within section 8(1) of that Act.”
Schedule 8 · Savings and transitional provisions
General savings
(1)
(1)In this paragraph—• “transfer provision” has the meaning given by section 21(1) of this Act;• “instrument” includes in particular Royal Charters, Orders in Council, Letters Patent, judgments, decrees, orders, rules, regulations, schemes, bye-laws, awards, contracts and other agreements, memoranda and articles of association, warrants, certificates and other documents.
(2)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—
(a)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
(b)if it relates to functions transferred by virtue of the transfer provision to the Treasury, be continued by or in relation to the Treasury.
(3)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.
(4)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—
(a)any reference to the Secretary of State were or included a reference to the Board or the Treasury, as the case requires; and
(b)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 and forms
(2)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.
Payment of contributions etc. to Secretary of State during transitional period
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Schedule 9 · Further consequential amendments
Debtors (Scotland) Act 1987 (c. 18)
(1)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 ”.
(2)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 ”.
Schedule 10 · Repeals and revocations
Part I · Repeals
Part II · Revocations
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