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2.—(1) The day appointed for the coming into force of the provisions specified in paragraph (2) below—
(a)for the purpose only of authorising the making of Regulations or schemes, is 4th March 1999; and
(b)for all other purposes, is 6th April 1999.
(2) The provisions specified in this paragraph are—
(a)section 54 (contributions paid in error);
(b)section 56(2) (contributions returns);
(c)section 57 (collection of contributions by Secretary of State);
(d)section 60 (breach of regulations);
(e)section 61 except in so far as it relates to section 114A of the Social Security Administration Act 1992(1) (offences and penalties relating to contributions); and
(f)section 63 (recovery of contributions etc.).
(3) The day appointed for the coming into force of the provisions specified in paragraph (4) below is 6th April 1999.
(4) The provisions specified in this paragraph are—
(a)sections 56(1) (contributions returns), 62 (evidence of non-payment) and 64 (liability of directors etc. for company’s contributions);
(b)paragraphs 12 to 14, 85, 86(1), (2)(b), (3)(b) and (5), 87, 99(2) and 100(2) of Schedule 7 and section 86(1) in so far as it relates to those paragraphs; and
(c)in Schedule 8 the repeals of the provisions of the Social Security Administration Act 1992 specified below and section 86(2) in so far as it relates to them—
(i)in section 118(4), the words “for a particular contribution card or”, and the words “the card in question or”;
(ii)section 119(2);
(iii)in section 120, in subsection (1), the words “or (2)(a)”;
(iv)in section 120, in subsection (5) paragraph (b), the word “or” immediately preceding that paragraph; and
(v)in section 121, in subsections (1) and (2), the words “or (2)(a)”.
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