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Social Security Administration (Northern Ireland) Act 1992
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- 1992 c. 8
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- Section 104ZA
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Changes over time for: Section 104ZA
Changes to legislation:
Social Security Administration (Northern Ireland) Act 1992, Section 104ZA is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Section 104ZA:
- s. 101(1)(4)(5)s. 101(6)(a)(b) words repealed by S.I. 2015/2006 (N.I.) Sch. 12 Pt. 1
- s. 2A(9) added by 2010 c. 13 (N.I.) Sch. 1 para. 24
- s. 2G(1)(d) inserted by S.I. 2015/2006 (N.I.) art. 65(5)
- s. 5(1A)-(1C) inserted by 2010 c. 13 (N.I.) s. 18(2)(c)
- s. 31A(1A) words substituted by S.I. 2015/2006 (N.I.) Sch. 4 para. 11(a)(ii)
- s. 104A(1A)-(1C) inserted by 2007 c. 2 (N.I.) s. 42(3)
- s. 110A inserted by 2007 c. 2 (N.I.) s. 43
- s. 110A repealed by S.I. 2015/2006 (N.I.) Sch. 12 Pt. 1
- s. 110A heading word inserted by S.I. 2015/2006 (N.I.) art. 114(4)
- s. 110A(2) words substituted by S.I. 2015/2006 (N.I.) art. 114(5)(a)
- s. 110A(2)(b) words substituted by S.I. 2015/2006 (N.I.) art. 114(5)(b)
- s. 110A(4)(b) words substituted by S.I. 2015/2006 (N.I.) art. 114(6)
- s. 110ZA inserted by S.I. 2015/2006 (N.I.) art. 114(2)
- s. 110ZA repealed by S.I. 2015/2006 (N.I.) Sch. 12 Pt. 1
- s. 116E and cross-heading inserted by 2010 c. 13 (N.I.) s. 16(3)
- s. 126(2)-(2B) substituted for s. 126(2) by 2007 c. 2 (N.I.) s. 35
- s. 130AB inserted by 2008 c. 13 (N.I.) Sch. 3 para. 14
- s. 140C inserted by S.I. 2015/2006 (N.I.) Sch. 2 para. 20
- s. 166(2)(ac) inserted by 2010 c. 13 (N.I.) s. 17
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 101(1)(4)(5)s. 101(6)(a)(b) words repealed by S.I. 2015/2006 (N.I.) Sch. 12 Pt. 1
- s. 2A(9) added by 2010 c. 13 (N.I.) Sch. 1 para. 24
- s. 2G(1)(d) inserted by S.I. 2015/2006 (N.I.) art. 65(5)
- s. 5(1A)-(1C) inserted by 2010 c. 13 (N.I.) s. 18(2)(c)
- s. 31A(1A) words substituted by S.I. 2015/2006 (N.I.) Sch. 4 para. 11(a)(ii)
- s. 104A(1A)-(1C) inserted by 2007 c. 2 (N.I.) s. 42(3)
- s. 110A inserted by 2007 c. 2 (N.I.) s. 43
- s. 110A repealed by S.I. 2015/2006 (N.I.) Sch. 12 Pt. 1
- s. 110A heading word inserted by S.I. 2015/2006 (N.I.) art. 114(4)
- s. 110A(2) words substituted by S.I. 2015/2006 (N.I.) art. 114(5)(a)
- s. 110A(2)(b) words substituted by S.I. 2015/2006 (N.I.) art. 114(5)(b)
- s. 110A(4)(b) words substituted by S.I. 2015/2006 (N.I.) art. 114(6)
- s. 110ZA inserted by S.I. 2015/2006 (N.I.) art. 114(2)
- s. 110ZA repealed by S.I. 2015/2006 (N.I.) Sch. 12 Pt. 1
- s. 116E and cross-heading inserted by 2010 c. 13 (N.I.) s. 16(3)
- s. 126(2)-(2B) substituted for s. 126(2) by 2007 c. 2 (N.I.) s. 35
- s. 130AB inserted by 2008 c. 13 (N.I.) Sch. 3 para. 14
- s. 140C inserted by S.I. 2015/2006 (N.I.) Sch. 2 para. 20
- s. 166(2)(ac) inserted by 2010 c. 13 (N.I.) s. 17
[F1104ZA Class 1, 1A, 1B or 2 contributions: powers to call for documents etcN.I.
(1)[F2Schedule 36 to the Finance Act 2008 (information and inspection powers) applies for the purpose of checking a person's position as regards relevant contributions as it applies for the purpose of checking a person's tax position, subject to the modifications in subsection (2).]
(2)[F2That Schedule applies as if—
(a)references to any provision of the Taxes Acts were to any provision of this Act or the Contributions and Benefits Act [F3or the National Insurance Contributions Act 2014] relating to relevant contributions,
(b)references to prejudice to the assessment or collection of tax were to prejudice to the assessment of liability for, and payment of, relevant contributions,
(c)the reference to information relating to the conduct of a pending appeal relating to tax were a reference to information relating to the conduct of a pending appeal relating to relevant contributions, and
(d)paragraphs 21 [F4, 21A] , [F535(4A)(c), 36, 37(2) [F6and (2A)] , 37A and 37B] of that Schedule (restrictions on giving taxpayer notice where taxpayer has made tax return) were omitted.]
[F7(2A)Part 3 of Schedule 38 to the Finance Act 2012 (power to obtain tax agent's files etc) applies in relation to relevant contributions as in relation to tax and, accordingly—
(a)the cases described in paragraph 7 of that Schedule (case A and case B) include cases involving conduct or an offence relating to relevant contributions,
(b)(whether the case involves conduct or an offence relating to tax or relevant contributions) the papers and other documents that may be sought under that Part include ones relating to relevant contributions, and
(c)the other Parts of that Schedule apply so far as necessary to give effect to the application of Part 3 by virtue of this subsection.]
(3)In this section “relevant contributions” means Class 1, Class 1A, Class 1B or Class 2 contributions.]
Textual Amendments
F1S. 104ZA substituted (6.4.2005) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 8, 13; S.I. 2004/1943, art. 4(b)
F2S. 104ZA(1)(2) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 85 (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 9)
F3Words in s. 104ZA(2)(a) inserted (6.4.2014) by National Insurance Contributions Act 2014 (c. 7), ss. 7(6), 8
F4Words in s. 104ZA(2)(d) inserted (1.4.2010) by The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 4(a)
F5Words in s. 104ZA(2)(d) substituted (13.8.2009) by The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 28
F6Words in s. 104ZA(2)(d) inserted (1.4.2010) by The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 4(b)
F7S. 104ZA(2A) inserted (1.4.2013) by Finance Act 2012 (c. 14), Sch. 38 para. 57; S.I. 2013/279, art. 2
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