The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2007

Statutory Instruments

2007 No. 2072

social security, northern ireland

The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 4A) Order 2007

Made

23rd July 2007

Laid before Parliament

23rd July 2007

Coming into force

24th July 2007

The provisions of Part 2 of the Income Tax (Earnings and Pensions) Act 2003(1) are modified by paragraphs 3 and 4 of Schedule 3 to the Finance Act 2007(2).

It appears to the Treasury to be expedient, in consequence of those modifications, to modify the provisions of section 4A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(3) which precede subsection (9) for the purpose of assimilating the law relating to income tax and the law relating to contributions under Part 1 of that Act.

This Order contains modifications which the Treasury think appropriate in consequence of the first recital above.

Accordingly, the Treasury make the following Order in exercise of the power conferred upon them by section 4A(9) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.

The Department for Social Development concurs in the making of this Order.

(1)

2003 c. 1 (referred to below as “ITEPA 2003”).

(2)

2007 c. 11.

(3)

1992 c. 7. Section 4A was inserted by section 76 of the Welfare Reform and Pensions Act 1999 (c.30), modified by S.I. 2003/1884 and amended by paragraph 292 of Schedule 1 to the Income Tax Act 2007 (c. 3). “The Department” was originally defined in section 170 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 as the Department for Health and Social Services for Northern Ireland. The functions of that Department under that Act were transferred to the Department for Social Development by Article 8(b) of, and Part 2 of Schedule 6 to, the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).