The Social Security (Contributions) (Amendment No. 5) Regulations 2003

Statutory Instruments

2003 No. 2085

SOCIAL SECURITY

The Social Security (Contributions) (Amendment No. 5) Regulations 2003

Made

11th August 2003

Laid before Parliament

11th August 2003

Coming into force

1st September 2003

The Treasury, with the concurrence of the Secretary of State, in exercise of the powers conferred upon them by sections 3(2), 4(6) and (7), 10(9) and 175(3) of the Social Security Contributions and Benefits Act 1992(1) and, with the concurrence of the Department for Social Development, in exercise of the powers conferred upon them by sections 3(2), 4(6) and (7), 10(9) and 171(3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(2), and the Commissioners of Inland Revenue in exercise of the powers conferred upon them by paragraph 6(1) of Schedule 1 to each of those Acts(3), make the following Regulations:

(1)

1992 c. 4 (“the 1992 Act”). Relevant amendments to section 3 were made by paragraph 3 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2: “the Transfer Act”). Relevant amendments to section 4 were made by section 50(2) of the Social Security Act 1998 (c. 14: “the 1998 Act”), paragraph 4 of Schedule 3 to the Transfer Act, section 74(3) of the Child Support, Pensions and Social Security Act 2000 (c. 19: “the 2000 Act”), paragraph 172(4) of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1: “ITEPA 2003”). Section 10 was substituted by section 74(2) of the 2000 Act: the relevant amendment is that made by paragraph 174(12) of Schedule 6 to ITEPA 2003.

(2)

1992 c. 7 (“the 1992 Northern Ireland Act”). Relevant amendments to section 3 were made by paragraph 4 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671: “the Transfer Order”). Relevant amendments to section 4 were made by Article 47(2) of the Social Security (Northern Ireland) Order 1998 (S.I 1998/1506 (N.I. 10): “the 1998 Order”), paragraph 5 of Schedule 3 to the Transfer Order, section 78(3) of the 2000 Act and paragraph 193(4) of Schedule 6 to ITEPA 2003. Section 10 was substituted by section 78(2) of the 2000 Act: the relevant amendment is that made by paragraph 195(12) of Schedule 6 to ITEPA 2003. The functions of the Department of Health and Social Services for Northern Ireland under the 1992 Northern Ireland Act were transferred to the Department for Social Development by Article 8(b) of, and Part II of Schedule 6 to, the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).

(3)

Paragraph 6 of Schedule 1 to the 1992 Act was amended by paragraph 77(8) of Schedule 7 to the 1998 Act, paragraph 35(2) of Schedule 3 to the Transfer Act and paragraph 185 of Schedule 6 to ITEPA 2003. Paragraph 6 of Schedule 1 to the 1992 Northern Ireland Act was amended by paragraph 58(8) of Schedule 6 to the 1998 Order, paragraph 34(2) of Schedule 3 to the Transfer Order and paragraph 204 of Schedule 6 to ITEPA 2003.