National Insurance Contributions and Statutory Payments Act 2004

SCHEDULES

Section 11

SCHEDULE 1 Minor and consequential amendments

1 (1) The Social Security Contributions and Benefits Act 1992 (c. 4) is amended as follows.

(2) In section 10A (Class 1B contributions), in subsection (4) for “6(2A) or 10(8A)” substitute “6(2) or 10(6)”.

(3) In section 18 (Class 4 contributions recoverable under regulations), in subsection (2)(b) after “6” insert “or 7BZA”.

2 (1) The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) is amended as follows.

(2) In section 10A (Class 1B contributions), in subsection (4) for “6(2A) or 10(8A)” substitute “6(2) or 10(6)”.

(3) In section 18 (Class 4 contributions recoverable under regulations), in subsection (2)(b) after “6” insert “or 7BZA”.

3 (1) The Social Security Administration Act 1992 (c. 5) is amended as follows.

(2) In section 111 (delay, obstruction etc of inspector)—

(a) in subsection (3) after “by”, where it first occurs, insert “virtue of”, and

(b) omit subsection (4).

(3) In section 162 (destination of contributions)—

(a) omit subsection (4ZA),

(b) in subsection (4ZB) for “Subsections (4)(b) and (c) and (4ZA)” substitute “Subsection (4)(b) and (c)”, and

(c) in subsection (4A) for “or 7B” substitute “, 7B or 7BZA”.

4 (1) The Social Security Administration (Northern Ireland) Act 1992 (c. 8) is amended as follows.

(2) In section 105 (delay, obstruction etc of inspector)—

(a) in subsection (3) after “by”, where it first occurs, insert “virtue of”, and

(b) omit subsection (4).

(3) In section 142 (destination of contributions)—

(a) omit subsection (4ZA),

(b) in subsection (4ZB) for “Subsections (4)(b) and (c) and (4ZA)” substitute “Subsection (4)(b) and (c)”, and

(c) in subsection (4A) for “or 7B” substitute “, 7B or 7BZA”.

5 (1) Section 4 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (recovery of contributions where income tax recovery provisions not applicable) is amended as follows.

(2) In paragraph (a) after each reference to “paragraph 6” insert “or 7BZA”.

(3) Omit paragraph (b) and “and” immediately after it.

(4) In paragraph (c) omit each reference to “or 7B” and at the end insert “, 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.”

Section 12

SCHEDULE 2 Repeals and revocations

Part 1 Repeals

Short title and chapter	Extent of repeal
Taxes Management Act 1970 (c. 9)	In section 98, in column 2 of the Table, the entry for section 110ZA of the Social Security Administration Act 1992 and the entry for section 104ZA of the Social Security Administration (Northern Ireland) Act 1992.
Social Security Contributions and Benefits Act 1992 (c. 4)	In Schedule 1— (a) in paragraph 3(5), the words from “or” at the end of paragraph (a) to the end, and (b) paragraph 3B(13).
Social Security Administration Act 1992 (c. 5)	Section 111(4).
	In section 113(1A)(b), the words “, statutory sick pay or statutory maternity pay”.
	Section 162(4ZA).
Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)	In Schedule 1— (a) in paragraph 3(5), the words from “or” at the end of paragraph (a) to the end, and (b) paragraph 3B(13).
Social Security Administration (Northern Ireland) Act 1992 (c. 8)	Section 105(4).
	In section 107(1A)(b) the words “, statutory sick pay or statutory maternity pay”.
	Section 142(4ZA).
Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)	Section 4(b) and the word “and” immediately after it.
	In section 4(c), the words “or 7B” each time they occur.
	In Schedule 3, paragraph 52(5).
	In Schedule 5, paragraphs 1 and 3.
Welfare Reform and Pensions Act 1999 (c. 30)	In Schedule 11, paragraph 31(b).
Child Support, Pensions and Social Security Act 2000 (c. 19)	Section 75(2).
	Section 79(2).
	In Schedule 6, paragraph 4(b).
Child Support, Pensions and Social Security Act (Northern Ireland) 2000 (c. 4)	In Schedule 6, paragraph 4(b).

Part 2 Revocations

Title and reference	Extent of revocation
Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I.10))	Article 59.
Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671)	In Schedule 3, paragraph 45(6).
	In Schedule 4, paragraphs 1, 3 and 8.