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The Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999

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52.—(1) Section 38A(1) of that Act (reduced rates of Class 1 contributions and rebates for members of money purchase contracted-out schemes) is amended as follows.N.I.

(2) In subsection (3), for “Department” there is substituted “Inland Revenue”.

(3) In subsection (4) after “Regulations” there is inserted “made by the Secretary of State”.

(4) In subsection (5)—

(a)for “Department”, in each place it occurs, there is substituted “Inland Revenue”, and

(b)for “pays”, in both places where it occurs, “it”,in the first place where it occurs, and “is”, in each place where it occurs, there are substituted respectively “pay”, “they” and “are”.

(5) After subsection (7) there is added—

(8) In subsections (3), (4) and (6) “prescribed” means prescribed by regulations made by the Secretary of State..

Commencement Information

I1Sch. 1 para. 52 in force at 24.3.1999 for specified purposes, see art. 1(2)(b)

I2Sch. 1 para. 52 in force at 1.4.1999 in so far as not already in force by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

(1)

Section 38A was inserted by Article 134(4) of the Pensions (Northern Ireland) Order 1995.

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