Social Security Contributions (Transfer of Functions, etc.) Act 1999

Part I U.K. General

Transfer of functions U.K.

1 Transfer to Board of certain functions relating to contributions, etc. U.K.

(1) Schedule 1 to this Act (which contains amendments transferring to the Board certain functions of the Secretary of State which have been exercised by the Contributions Agency and certain associated functions of the Secretary of State in relation to benefits, together with other amendments related to the transfer of those functions) shall have effect.

(2) The functions of the Secretary of State under the provisions of subordinate legislation specified in Schedule 2 to this Act are hereby transferred to the Board.

Extent Information

E1 S. 1 extends to Northern Ireland for certain purposes see s. 28(5)(a)

Commencement Information

I1 S. 1 partly in force; s. 1(1) in force for certain purposes at Royal Assent see s. 28(2)(a); s. 1 in force for certain purposes at 1.4.1999 by S.I. 1999/527, art. 2(b), Sch. 2

2 Transfer of other functions to Treasury or Board. U.K.

Schedule 3 to this Act (which contains amendments transferring to the Treasury or the Board certain other functions of the Secretary of State, together with amendments related to the transfer of those functions) shall have effect.

Extent Information

E2 S. 2 extends to Northern Ireland for certain purposes see s. 28(5)(b)

Exercise by Board of functions transferred to them U.K.

3 General functions of Board. U.K.

[F1 (1) The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of contributions.]

(6) In Schedule 2 to the M1 Social Security Contributions and Benefits Act 1992 (levy of Class 4 contributions with income tax) and Schedule 2 to the M2 Social Security Contributions and Benefits (Northern Ireland) Act 1992, paragraph 6(2) (which is superseded by subsection (1) above) shall cease to have effect.

(7) In this section “contributions” includes contributions under Part I of the M3 Social Security Contributions and Benefits (Northern Ireland) Act 1992.

Textual Amendments

F1 S. 3(1) substituted (18.4.2005) for s. 3(1)-(5) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50, 53(1), Sch. 4 para. 74; S.I. 2005/1126, art. 2(2)(h)

Commencement Information

I2 S. 3 partly in force; s. 3 not in force at Royal Assent see s. 28(3); s. 3(1)-(3)(a)-(b)(d)-(f)(4)-(7) in force at 1.4.1999 by S.I. 1999/527, art. 2(b), Sch. 2

Marginal Citations

M1 1992 c. 4.

M2 1992 c. 7.

M3 1992 c. 7.

4 Recovery of contributions where income tax recovery provisions not applicable. U.K.

The provisions of Schedule 4 shall have effect with respect to the recovery of—

(a) those Class 1, Class 1A [F2 and Class 1B] contributions to which regulations under paragraph 6 [F3 or 7BZA] of Schedule 1 to the M4 Social Security Contributions and Benefits Act 1992 [F4 or paragraph 6 [F3 or 7BZA] of Schedule 1 to the M5 Social Security Contributions and Benefits (Northern Ireland) Act 1992] (power to combine collection of contributions with income tax) do not apply,

[F5 (aa) those Class 2 contributions in relation to which—

(i) the regulations mentioned in paragraph (a), and

(ii) Part 6 of the Taxes Management Act 1970 (collection and recovery),

do not apply,]

(b) F6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c) interest or penalties payable under regulations made under paragraph 7A F7 . . . of Schedule 1 to [F8 the Social Security Contributions and Benefits Act 1992 or paragraph 7A F7 . . . of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992][F9 , and

(d) interest or penalties—

(i) payable under regulations made under paragraph 7B of Schedule 1 to the Social Security Contributions and Benefits Act 1992 and to which regulations under paragraph 7BZA of that Schedule do not apply, or

(ii) payable under regulations made under paragraph 7B of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and to which regulations under paragraph 7BZA of that Schedule do not apply.]

Textual Amendments

F2 Words in s. 4(a) substituted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 24(a)

F3 Words in s. 4(a) inserted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 11, 13, Sch. 1 para. 5(2); S.I. 2004/1943, art. 5(v)

F4 Words in s. 4(a) inserted (11.11.1999) by 1999 c. 30, s. 81, Sch. 11 para. 31

F5 S. 4(aa) inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 24(b)

F6 S. 4(b) and preceding word repealed (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 11, 12, 13, Sch. 1 para. 5(3), Sch. 2; S.I. 2004/1943, arts. 5(v), 6(a)

F7 Words in S. 4(c) repealed (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 11, 12, 13, Sch. 1 para. 5(4), Sch. 2; S.I. 2004/1943, arts. 5(v), 6(a)(iii)

F8 Words in s. 4(c) substituted (11.11.1999) by 1999 c. 30, s. 81, Sch. 11 para. 31

F9 S. 4(d) and preceding word inserted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 11, 13, Sch. 1 para. 5(4); S.I. 2004/1943, art. 5(v)

Commencement Information

I3 S. 4 wholly in force at 6.4.1999; s. 4 not in force at Royal Assent see s. 28(3); s. 4 in force for certain purposes at 1.4.1999 by S.I. 1999/527, art. 2(b), Sch. 2; s. 4 in force at 6.4.1999 in so far as not already in force by S.I. 1999/527, art. 2(c), Sch. 3

Marginal Citations

M4 1992 c. 4.

M5 1992 c. 7.

5 Powers relating to enforcement. U.K.

Schedule 5 to this Act (which relates to the enforcement powers of the Board in relation to functions transferred to them by this Act) shall have effect.

Commencement Information

I4 S. 5 wholly in force at 6.4.1999; not in force at Royal Assent see s. 28(3);s. 5 in force for certain purposes at 1.4.1999 by S.I. 1999/527, art. 2(b), Sch. 2 and in force at 6.4.1999 in so far as not already in force by S.I. 1999/527, art. 2(c), Sch. 3

6 Disclosure of information. U.K.

Schedule 6 to this Act (which contains amendments relating to the supply or disclosure of information) shall have effect.

7 Use of information by Board. U.K.

F10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F10 S. 7 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50, 52, 53(1), Sch. 4 para. 75, Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)

Part II U.K. Decisions and appeals

Modifications etc. (not altering text)

C1 Pt. 2 (ss. 8-19) applied (1.4.1999) by 1992 c. 5, s. 117A(3) (as added (1.4.1999) by 1999 c. 2, s. 18, Sch. 7 para. 13; S.I. 1999/527, art. 2(b), Sch. 2)

Pt. 2 (ss. 8-19) extended (1.4.1999) by 1996 c. 18, s. 215(5) (as substituted (1.4.1999) by 1999 c. 2, s. 18, Sch. 7 para. 21; S.I. 1999/527, art. 2(b), Sch. 2)

Pt. 2 (ss. 8-19) excluded (3.3.1999) by S.I. 1999/527, art. 4(6)

Pt. 2 modified (28.7.2000) 1992 c. 2, Sch. 1 para. 3B(2) (as inserted (28.7.2000) by 2000 c. 19, ss. 77(2), 86(1) (with s. 83(6))

Pt 2 modified (22.3.2011) by National Insurance Contributions Act 2011 (c. 3), ss. 8(6)(a), 13(2)

C2 Pt. 2 modified (1.6.2015) by The Social Security (Contributions) (Republic of Chile) Order 2015 (S.I. 2015/828), arts. 1, 2(a)

8 Decisions by officers of Board. E+W+S

(1) Subject to the provisions of this Part, it shall be for an officer of the Board—

(a) to decide whether for the purposes of Parts I to V of the M6 Social Security Contributions and Benefits Act 1992 a person is or was an earner and, if so, the category of earners in which he is or was to be included,

(b) to decide whether a person is or was employed in employed earner’s employment for the purposes of Part V of the Social Security Contributions and Benefits Act 1992 (industrial injuries),

(c) to decide whether a person is or was liable to pay contributions of any particular class and, if so, the amount that he is or was liable to pay,

(d) to decide whether a person is or was entitled to pay contributions of any particular class that he is or was not liable to pay and, if so, the amount that he is or was entitled to pay,

(e) to decide whether contributions of a particular class have been paid in respect of any period,

[F11 (ea) to decide whether a person is or was entitled to make a deduction under section 4 of the National Insurance Contributions Act 2014 (deductions etc of employment allowance) and, if so, the amount the person is or was entitled to deduct,

(eb) to decide whether a person is or was entitled to a repayment under that section and, if so, the amount of the repayment,]

(f) subject to and in accordance with regulations made for the purposes of this paragraph by the Secretary of State with the concurrence of the Board, to decide any issue arising as to, or in connection with, entitlement to statutory sick pay [F12 , statutory maternity pay, [F13 statutory paternity pay,] statutory adoption pay] [F14 or statutory shared parental pay],

(g) to make any other decision that falls to be made [F15 under Parts 11 [F16 to 12ZC] of the Social Security Contributions and Benefits Act 1992 (statutory sick pay, statutory maternity pay, [F17 statutory paternity pay,] statutory adoption pay)] [F18 and statutory shared parental pay] ),

[F19 (ga) to make any decision that falls to be made under regulations under section 7 of the Employment Act 2002 (funding of employers’ liabilities to make payments of [F20 [F21 statutory paternity pay,] statutory adoption pay] [F22 or statutory shared parental pay] ),]

(h) to decide any question as to the issue and content of a notice under subsection (2) of section 121C of the M7 Social Security Administration Act 1992 (liability of directors etc. for company’s contributions),

(i) to decide any issue arising under section 27 of the M8 Jobseekers Act 1995 (employment of long-term unemployed: deductions by employers), or under any provision of regulations under that section, as to—

(i) whether a person is or was an employee or employer of another,

(ii) whether an employer is or was entitled to make any deduction from his contributions payments in accordance with regulations under section 27 of that Act,

(iii) whether a payment falls to be made to an employer in accordance with those regulations,

(iv) the amount that falls to be so deducted or paid, or

(v) whether two or more employers are, by virtue of regulations under section 27 of that Act, to be treated as one,

[F23 (ia) to decide whether to give or withdraw an approval for the purposes of paragraph 3B(1)(b) of Schedule 1 to the M9 Social Security Contributions and Benefits Act 1992;]

F24 (j) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(k) to decide whether a person is liable to a penalty under—

(i) paragraph 7A(2) or 7B(2)(h) of Schedule 1 to the M10 Social Security Contributions and Benefits Act 1992, or

(ii) section 113(1)(a) of the M11 Social Security Administration Act 1992,

(l) to decide the F25 . . . penalty payable under any of the provisions mentioned in [F26 paragraph (k)] above, and

(m) to decide such issues relating to contributions, other than the issues specified in paragraphs (a) to (l) above or in paragraphs 16 and 17 of Schedule 3 to the M12 Social Security Act 1998, as may be prescribed by regulations made by the Board.

[F27 (1A) No decision in respect of Class 2 contributions under section 11(2) of the Social Security Contributions and Benefits Act 1992 may be made under subsection (1) in relation to an issue specified in paragraph (c) or (e) of that subsection if the person to whom the decision would relate—

(a) has appealed under Part 5 of the Taxes Management Act 1970 in relation to that issue,

(b) can appeal under that Part in relation to that issue, or

(c) might in the future, without the agreement of Her Majesty's Revenue and Customs or permission of the tribunal, be able to appeal under that Part in relation to that issue.]

(2) Subsection (1)(c) and (e) above do not include any decision relating to Class 4 contributions other than a decision falling to be made—

(a) under subsection (1) of section 17 of the Social Security Contributions and Benefits Act 1992 as to whether by regulations under that subsection a person is or was excepted from liability for Class 4 contributions, or his liability is or was deferred, or

(b) under regulations made by virtue of subsection (3) or (4) of that section or section 18 of that Act.

(3) Subsection (1)(g) above does not include—

(a) any decision as to the making of subordinate legislation, or

(b) any decision as to whether the liability to pay statutory sick pay [F28 , statutory maternity pay, [F29 statutory paternity pay,] statutory adoption pay] [F30 or statutory shared parental pay] is a liability of the Board rather than the employer.

(4 )F31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F11 S. 8(1)(ea)(eb) inserted (6.4.2014) by National Insurance Contributions Act 2014 (c. 7), ss. 6(1), 8

F12 Words in s. 8(1)(f) substituted (8.12.2002) by Employment Act 2002 (c. 22), s. 9(2)(a); S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2 (with transitional and saving provisions in art. 3, Sch. 3)

F13 Words in s. 8(1)(f) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 45(2)(a); S.I. 2014/1640, art. 7(w) (with art. 16)

F14 Word in s. 8(1)(f) inserted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 45(2)(b); S.I. 2014/1640, art. 5(2)(p)

F15 Words in s. 8(1)(g) substituted (8.12.2002) by Employment Act 2002 (c. 22),{s. 9(2)(b)}; S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2 (with transitional and saving provisions in art. 3, Sch. 3)

F16 Words in s. 8(1)(g) substituted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 45(2)(c); S.I. 2014/1640, art. 5(2)(p)

F17 Words in s. 8(1)(g) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 45(2)(d); S.I. 2014/1640, art. 7(w) (with art. 16)

F18 Words in s. 8(1)(g) inserted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 45(2)(e); S.I. 2014/1640, art. 5(2)(p)

F19 S. 8(1)(ga) inserted (8.12.2002) by Employment Act 2002 (c. 22), s. 9(2)(c); S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2 (with transitional and saving provisions in art. 3, Sch. 3)

F20 Words in s. 8 (1)(ga) substituted (3.3.2010) by Work and Families Act 2006 (c. 18), ss. 11, 19, Sch. 1 para. 46(2)(b); S.I. 2010/495, art. 3(c)

F21 Words in s. 8(1)(ga) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 45(2)(f); S.I. 2014/1640, art. 7(w) (with art. 16)

F22 Words in s. 8(1)(ga) inserted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 45(2)(g); S.I. 2014/1640, art. 5(2)(p)

F23 S. 8(1)(ia) inserted (28.7.2000) by 2000 c. 19, ss. 77(5) (with s. 83(6))

F24 S. 8(1)(j) repealed (28.7.2000 with effect in accordance with s. 76(7) of the amending Act) by 2000 c. 19, ss. 76(6)(a), 85, Sch. 9 Pt. VIII(1) Note 2 (with s. 83(6))

F25 Words in s. 8(1)(l) repealed (28.7.2000 with effect in accordance with s. 76(7) of th amending Act) by 2000 c. 19, ss. 77(6)(b), 85, Sch. 9 Pt. VIII(1) Note 2 (with s. 83(6))

F26 Words in s. 8(1)(l) substituted (28.7.2000) by 2000 c. 19, s. 76(6)(b) (with s. 83(6))

F27 S. 8(1A) inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 25

F28 Words in s. 8(3)(b) substituted (8.12.2002) by Employment Act 2002 (c. 22), s. 9(3); S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2 (with transitional and saving provisions in art, 3, Sch. 3)

F29 Words in s. 8(3)(b) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 45(3)(a); S.I. 2014/1640, art. 7(w) (with art. 16)

F30 Words in s. 8(3)(b) inserted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 45(3)(b); S.I. 2014/1640, art. 5(2)(p)

F31 S. 8(4) repealed (6.4.2000) by 1999 c. 30, s. 88, Sch. 13 Pt. VI; S.I. 1999/3420, art. 4

Commencement Information

I5 S. 8 wholly in force at 6.4.1999 (subject to art. 4(1)(b) of the commencing S.I.); s. 8 in force for certain purposes at Royal Assent see s. 28(2)(b); s. 8 in force for certain purposes at 1.4.1999 by S.I. 1999/527, art. 2(b), Sch. 2; and in force at 6.4.1999 insofar as not already in force by S.I. 1999/527, art. 2(c), Sch. 3

Marginal Citations

M6 1992 c. 4.

M7 1992 c. 5.

M8 1995 c. 18.

M9 1992 c. 4.

M10 1992 c. 4.

M11 1992 c. 5.

M12 1998 c. 14.

9 Regulations with respect to decisions. E+W+S

(1) Subject to the provisions of this Part and of the Social Security Administration Act 1992, provision may be made by the Board by regulations as to the making by their officer of any decision under or in connection with the Social Security Contributions and Benefits Act 1992, the Social Security Administration Act 1992 or the M13 Jobseekers Act 1995 which falls to be made by such an officer.

(2) Where it appears to an officer of the Board that a matter before him involves a question of fact requiring special expertise, he may direct that in dealing with that matter he shall have the assistance of one or more experts.

(3) In subsection (2) above “expert” means a person appearing to the officer of the Board to have knowledge or experience which would be relevant in determining the question of fact requiring special expertise.

Commencement Information

I6 S. 9 wholly in force at 1.4.1999; s. 9 in force for certain purposes at Royal Assent see s. 28(2)(b) and in force at 1.4.1999 insofar as not already in force by S.I. 1999/527, art. 2(b), Sch. 2

Marginal Citations

M13 1995 c. 18.

10 Decisions varying or superseding earlier decisions. E+W+S

(1) [F32 Subject to subsection (2A) below,]The Board may by regulations make provision—

(a) for any decision of an officer of the Board under section 8 of this Act (including a decision superseding an earlier decision) to be varied either within the prescribed period or in prescribed cases or circumstances,

(b) for any such decision to be superseded, in prescribed circumstances, by a subsequent decision made by an officer of the Board, and

(c) for any such decision as confirmed or varied by the [F33 First-tier Tribunal or Upper Tribunal] on appeal to be superseded, in the event of a material change of circumstances since the decision was made, by a subsequent decision made by an officer of the Board.

(2) The date as from which—

(a) any variation of a decision, or

(b) any decision superseding an earlier decision,

is to take effect shall be determined in accordance with the regulations.

[F34 (2A) The decisions in relation to which provision may be made by regulations under this section shall not include decisions falling within section 8(1)(ia) above.]

(3) In this section “prescribed” means prescribed by regulations under this section.

Textual Amendments

F32 Words in s. 10(1) inserted (28.7.2000) by 2000 c. 19, s. 77(6) (with s. 83(6))

F33 Words in s. 10(1)(c) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 269

F34 S. 10(2A) inserted (28.7.2000) by 2000 c. 19, s. 77(6) (with s. 83(6))

Commencement Information

I7 S. 10 wholly in force at 1.4.1999; s. 10 in force for certain purposes at Royal Assent see s. 28(2)(b) and in force at 1.4.1999 insofar as not already in force by S.I. 1999/527, art. 2(b), Sch. 2

11 Appeals against decisions of Board. E+W+S

(1) This section applies to any decision of an officer of the Board under section 8 of this Act or under regulations made by virtue of section 10(1)(b) or (c) of this Act (whether as originally made or as varied under regulations made by virtue of section 10(1)(a) of this Act).

(2) In the case of a decision to which this section applies—

(a) if it relates to a person’s entitlement to statutory sick pay [F35 , statutory maternity pay, [F36 statutory paternity pay,] statutory adoption pay] [F37 or statutory shared parental pay], the employee and employer concerned shall each have a right to appeal to the [F38 tribunal], and

(b) in any other case, the person in respect of whom the decision is made and such other person as may be prescribed shall have a right to appeal to the [F38 tribunal].

(3) In subsection (2)(b) above “prescribed” means prescribed by the Board by regulations.

(4) This section has effect subject to section 121D of the M14 Social Security Administration Act 1992 (appeals in relation to personal liability notices).

Textual Amendments

F35 Words in s. 11(2)(a) substituted (8.12.2002) by Employment Act 2002 (c. 22), s. 9(4); S.I. 2002/2866. {art. 2(2)}, Sch. 1 Pt. 2 (with transitional and saving provisions in art. 3, Sch. 3)

F36 Words in s. 11(2)(a) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 46(a); S.I. 2014/1640, art. 7(x) (with art. 16)

F37 Words in s. 11(2)(a) inserted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 46(b); S.I. 2014/1640, art. 5(2)(q)

F38 Words in s. 11(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 270

Commencement Information

I8 S. 11 wholly in force at 6.4.1999; s. 11 in force for certain purposes at 25.2.1999 see s. 28(2)(b); s. 11(1)-(3) in force at 1.4.1999 insofar as not already in force by S.I. 1999/527, art. 2(b), Sch. 2 and s. 11(4) in force at 6.4.1999 insofar as not already in force by S.I. 1999/527, art. 2(c), Sch. 3

Marginal Citations

M14 1992 c. 5.

12 Exercise of right of appeal. E+W+S

(1) Any appeal against a decision must be brought by a notice of appeal in writing given within 30 days after the date on which notice of the decision was issued.

(2) The notice of appeal shall be given to the officer of the Board by whom notice of the decision was given.

[F39 (3) The notice of appeal shall specify the grounds of appeal.]

(4) F40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) F40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F39 S. 12(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 271(2)

F40 S. 12(4)(5) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 271(3)

Commencement Information

I9 S. 12 wholly in force at 6.4.1999; s. 12 in force for certain purposes at 25.2.1999 see s. 28(2)(b); s. 12(1)-(3)(5) and s. 12(4) for certain purposes in force at 1.4.1999 by S.I. 1999/527, art. 2(b), Sch. 2 and s. 12(4) in force at 6.4.1999 insofar as not already in force by S.I. 1999/527, art. 2(c), Sch. 3

13 Regulations with respect to appeals. E+W+S

(1) The Board may, by regulations made with the concurrence of the Lord Chancellor and the Lord Advocate, make provision with respect to appeals to the [F41 tribunal] under this Part.

(2) Regulations under subsection (1) above may, in particular—

(a) make provision with respect to any of the matters dealt with in the following provisions of the Taxes Management Act 1970 —

(i) F42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii) sections 48 to 54 (appeals to the [F43 tribunal] under the Taxes Acts), and

(iii) [F44 section 56 (payment of tax where there is a further appeal)], or

(b) provide for any of those provisions of that Act to apply, with such modifications as may be specified in the regulations, in relation to an appeal to the [F45 tribunal] under this Part.

[F46 (2A) Regulations under subsection (1) above may provide for sections 11(2) and 13(2) of the Tribunals, Courts and Enforcement Act 2007 F47 to apply with such modifications as may be specified in the regulations in relation to an appeal to the tribunal under this Part.]

(3) F48 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) F48 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) F48 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F41 Words in s. 13(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 272(2)

F42 S. 13(2)(a)(i) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 272(3)(a)

F43 Words in s. 13(2)(a)(ii) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 272(3)(b)

F44 Words in s. 13(2)(a)(iii) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 272(3)(c)

F45 Words in s. 13(2)(b) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 2 para. 272(3)(d)

F46 s. 13(2A) inserted (1.4.2009) by The Revenue and Customs Appeals Order 2009 (S.I. 2009/777), art. 3

F47 2007 c. 15.

F48 S. 13(3)-(5) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 272(4)

Modifications etc. (not altering text)

C3 S. 13(1): functions of the Lord Advocate transferred to the Secretary of State, and all property, rights and liabilities to which the Lord Advocate is entitled or subject in connection with any such function transferred to the Secretary of State for Scotland (19.5.1999) by S.I. 1999/678, arts. 2(1), 3, Sch. (with art. 7)

S.13:(1) certain functions made exercisable in Scotland (30.6.1999) by S.I. 1999/1748, art. 3, Sch. 1 para. 22

S. 13: transfer of functions (1.7.1999) by S.I. 1999/1750, arts. 1(1), 2, Sch. 1 (with art. 7); S.I. 1999/3178, art. 3

Commencement Information

I10 S. 13 wholly in force at 1.4.1999; s. 13 in force for certain purposes at Royal Assent see s. 28(2)(b); and in force at 1.4.1999 insofar as not already in force by S.I. 1999/527, art. 2(b), Sch. 2

14 Matters arising as respects decisions. E+W+S

(1) The Board may by regulations make provision as respects matters arising—

(a) pending any decision of an officer of the Board under section 8 of this Act which relates to—

(i) statutory sick pay [F49 , statutory maternity pay, [F50 statutory paternity pay,] statutory adoption pay] [F51 or statutory shared parental pay], or

(ii) any person’s liability for contributions,

(b) pending the determination by the [F52 tribunal] of an appeal against any such decision,

(c) out of the variation, under regulations made under section 10 of this Act or on appeal, of any such decision, or

(d) out of the making of a decision which, under regulations made under that section, supersedes an earlier decision.

(2) Regulations under this section may, in particular—

(a) make provision making a person liable to pay contributions pending the determination by the [F52 tribunal] of an appeal against a decision of an officer of the Board, and

(b) make provision as to the repayment in prescribed circumstances of contributions paid by virtue of the regulations.

(3) Regulations under this section must be made with the concurrence of the Secretary of State in so far as they relate to statutory sick pay [F53 , statutory maternity pay, [F54 statutory paternity pay,] statutory adoption pay] [F55 or statutory shared parental pay].

Textual Amendments

F49 Words in s. 14(1)(a)(i) substituted (8.12.2002) by Employment Act 2002 (c. 22), s. 9(5)(a); S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2 (with transitional and saving provisions in art. 3, Sch. 3)

F50 Words in s. 14(1)(a)(i) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 47(2)(a); S.I. 2014/1640, art. 7(y) (with art. 16)

F51 Words in s. 14(1)(a)(i) inserted (30.6.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 47(2)(b); S.I. 2014/1640, art. 3(2)(l)

F52 Words in s. 14(1)(b)(2)(a) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 273(2)

F53 Words in s. 14(3) substituted (8.12.2002) by Employment Act 2002 (c. 22), s. 9(5)(b); S.I. 2002/2866, art.2(2), Sch. 1 Pt. 2 (with transitional and saving provisions in art. 3, Sch. 3)

F54 Words in s. 14(3) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 47(3)(a); S.I. 2014/1640, art. 7(y) (with art. 16)

F55 Words in s. 14(3) inserted (30.6.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 47(3)(b); S.I. 2014/1640, art. 3(2)(l)

Commencement Information

I11 S. 14 wholly in force at 1.4.1999; s. 14 in force for certain purposes at Royal Assent see s. 28(2)(b) and in force at 1.4.1999 insofar as not already in force by S.I. 1999/527, art. 2(b), Sch. 2

15 Power to make provision for period before commencement of new social security appeal provisions. E+W+S

(1) The Secretary of State may by regulations modify any of the enactments to which this subsection applies during any period in which section 8 of this Act is in force but Chapter II of Part I of the M15 Social Security Act 1998 (social security decisions and appeals) is not yet wholly in force.

(2) Subsection (1) above applies to—

(a) Part II of the M16 Social Security Administration Act 1992 (adjudication), and

(b) the Acts amended by section 16 of, and Schedule 7 to, this Act.

Commencement Information

I12 S. 15 wholly in force at 1.4.1999; s. 15 in force for certain purposes at Royal Assent see s. 28(2)(b) and in force at 1.4.1999 insofar as not already in force by S.I. 1999/527, art. 2(b), Sch. 2

Marginal Citations

M15 1998 c. 14.

M16 1992 c. 5.

16 Decisions under Pension Schemes Act 1993. E+W+S

(1) The function of determining the questions referred to in subsection (1) of section 170 of the M17 Pension Schemes Act 1993, as that section has effect before the commencement of paragraph 131 of Schedule 7 to the Social Security Act 1998, is hereby transferred to an officer of the Board.

(2) In section 170 of the Pension Schemes Act 1993 (decisions and appeals), as substituted by paragraph 131 of Schedule 7 to the Social Security Act 1998, for subsections (2) to (4) there is substituted—

“(2) It shall be for an officer of the Inland Revenue—

(a) to make any decision that falls to be made under or by virtue of Part III of this Act, other than a decision which under or by virtue of that Part falls to be made by the Secretary of State;

(b) to decide any issue arising in connection with payments under section 7 of the Social Security Act 1986 (occupational pension schemes becoming contracted-out between 1986 and 1993); and

(c) to decide any issue arising by virtue of regulations made under paragraph 15 of Schedule 3 to the Social Security (Consequential Provisions) Act 1992 (continuing in force of certain enactments repealed by the Social Security Act 1973).

(3) In the following provisions of this section a “relevant decision” means any decision which under subsection (2) falls to be made by an officer of the Inland Revenue, other than a decision under section 53 or 54.

(4) Sections 9 and 10 of the 1998 Act (revision of decisions and decisions superseding earlier decisions) apply as if—

(a) any reference in those sections to a decision of the Secretary of State under section 8 of that Act included a reference to a relevant decision; and

(b) any other reference in those sections to the Secretary of State were, in relation to a relevant decision, a reference to an officer of the Inland Revenue.

(5) Regulations may make provision—

(a) with respect to the procedure to be adopted on any application made under section 9 or 10 of the 1998 Act by virtue of subsection (4); and

(b) generally with respect to such applications, revisions under section 9 and decisions under section 10;

but may not prevent such a revision or decision being made without such an application.

(6) Section 12 of the 1998 Act (appeal to appeal tribunal) applies as if, for the purposes of subsection (1)(b) of that section, a relevant decision were a decision of the Secretary of State falling within Schedule 3 to the 1998 Act.

(7) The following provisions of the 1998 Act (which relate to decisions and appeals)—

• sections 13 to 18,

• sections 25 and 26,

• section 28, and

• Schedules 4 and 5,

shall apply in relation to any appeal under section 12 of the 1998 Act by virtue of subsection (6) above as if any reference to the Secretary of State were a reference to an officer of the Inland Revenue.”

Modifications etc. (not altering text)

C4 S. 16(2) excluded (14.6.1999) by S.I. 1999/1662, art. 4

Commencement Information

I13 S. 16 wholly in force at 5.7.1999; s. 16(2) in force for certain purposes at 5.7.1999 by S.I. 1999/1662, art. 2(a), Sch. Pt. I (with saving in art. 4) and s. 16 in force at 5.7.1999 insofar as not already in force by S.I. 1999/1662, art. 2(b), Sch. Pt. II (with saving in art. 4)

Marginal Citations

M17 1993 c. 48.

17 Arrangements for discharge of decision-making functions. E+W+S

(1) The Secretary of State may make arrangements with the Board for any of his functions under Chapter II of Part I of the M18 Social Security Act 1998 in relation to—

(a) a decision whether a person was (within the meaning of regulations) precluded from regular employment by responsibilities at home, or

(b) a decision whether a person is entitled to be credited with earnings or contributions in accordance with regulations made under section 22(5) [F56 or (5ZA)] of the M19 Social Security Contributions and Benefits Act 1992,

to be discharged by the Board or by officers of the Board.

(2) No such arrangements shall affect the responsibility of the Secretary of State or the application of Chapter II of Part I of the Social Security Act 1998 in relation to any decision.

(3) Until the commencement of Chapter II of Part I of the Social Security Act 1998, the references to that Chapter in subsections (1) and (2) above shall have effect as references to Part II of the M20 Social Security Administration Act 1992.

Textual Amendments

F56 Words in s. 17(1)(b) inserted (6.4.2016 art. 1(2)) by The Pensions Act 2014 (Consequential and Supplementary Amendments) Order 2016 (S.I. 2016/224), art. 5

Marginal Citations

M18 1998 c. 14.

M19 1992 c. 4.

M20 1992 c. 5.

18 Amendments relating to decisions and appeals. U.K.

Schedule 7 to this Act (which contains amendments relating to decisions and appeals) shall have effect.

Extent Information

E3 S. 18 extends to Northern Ireland for certain purposes see s. 28(5)(f)

Commencement Information

I14 S. 18 partly in force; s. 18 not in force at Royal Assent see s. 28(3); s. 18 in force for certain purposes at 4.3.1999 by S.I. 1999/527, art. 2(a), Sch. 1; s. 18 in force for certain purposes at 1.4.1999 by S.I. 1999/527, art. 2(b), Sch. 2; s. 18 in force for certain purposes at 6.4.1999 by S.I. 1999/527, art. 2(c), Sch. 3; s. 18 in force for certain purposes at 14.6.1999 by S.I. 1999/1662, art. 2(a), Sch. Pt. I (with saving in art. 4); s. 18 in force for certain purposes at 5.7.1999 by S.I. 1999/1662, art. 2(b), Sch. Pt. II (with saving in art. 4)

[F57 19 Interpretation of Part II. E+W+S

In this Part—

“tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.]

Textual Amendments

F57 S. 19 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 274

Commencement Information

I15 S. 19 wholly in force at 1.4.1999; s. 19 not in force at Royal Assent see s. 28(3); in force for certain purposes at 4.3.1999 by S.I. 1999/527, art. 2(a), Sch. 1 and in force at 1.4.1999 in so far as not already in force by S.I. 1999/527, art. 2(b), Sch. 2

Part III U.K. Miscellaneous and supplemental

20 Payments in respect of money purchase contracted-out pension schemes to be made out of National Insurance Fund. U.K.

(1) In section 177 of the M21 Pension Schemes Act 1993 (general financial arrangements)—

(a) in subsection (2) (sums payable out of National Insurance Fund), before paragraph (a) there is inserted—

“(za) payments by the Inland Revenue under section 42A(3);”F58 . . .

F58 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) In section 172 of the M22 Pension Schemes (Northern Ireland) Act 1993 (general financial arrangements)—

(a) in subsection (1) (sums payable out of Northern Ireland National Insurance Fund), before paragraph (a) there is inserted—

“(za) payments by the Department under section 38A(3);”, and

(b) in subsection (7) (sums payable into Northern Ireland National Insurance Fund), in paragraph (a), after “section” there is inserted “ 38A(5) or ”.

(3) There shall be paid out of the National Insurance Fund into the Consolidated Fund such sum as the Secretary of State may estimate to be the amount of any payments made by the Secretary of State under subsection (3) of section 42A of the Pension Schemes Act 1993 during the period beginning with 1st April 1998 and ending with the passing of this Act, after deduction of the amount of any payments recovered by him under subsection (5) of that section during that period.

(4) There shall be paid out of the Northern Ireland National Insurance Fund into the Consolidated Fund of Northern Ireland such sum as the Department of Health and Social Services for Northern Ireland may estimate to be the amount of any payments made by the Department under subsection (3) of section 38A of the Pension Schemes (Northern Ireland) Act 1993 during the period beginning with 1st April 1998 and ending with the passing of this Act, after deduction of the amount of any payments recovered by it under subsection (5) of that section during that period.

F59 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Extent Information

E4 S. 20(2)(4) extends to Northern Ireland only

Textual Amendments

F58 S. 20(1)(b) and the word preceding it repealed (6.4.2000) by 1999 c. 30, s. 88, Sch. 13 Pt. VI; S.I. 1999/3420, art. 4

F59 S. 20(5) repealed (6.4.2000) by 1999 c. 30, s. 88, Sch. 13 Pt. VII; S.I. 1999/3420, art. 4

Marginal Citations

M21 1993 c. 48.

M22 1993 c. 49.

21 Property, rights and liabilities. E+W+S

(1) In this section a “transfer provision” means any of the following provisions of this Act—

(a) section 1 and Schedules 1 and 2,

(b) section 2 and Schedule 3,

(c) section 8, and

(d) section 16(1).

(2) Any property, rights and liabilities to which the Secretary of State is entitled or subject immediately before the commencement of a transfer provision in connection with functions transferred to the Board or the Treasury by virtue of that provision are hereby transferred to the Board or, as the case may be, the Treasury on the commencement of that provision.

(3) A certificate issued by the Board or the Treasury that any property vested in the Secretary of State immediately before the commencement of a transfer provision has been transferred by virtue of this Act to the Board or, as the case may be, the Treasury shall be conclusive evidence of the transfer.

22 Special provision for certain contracts. E+W+S

(1) This section applies to—

(a) any contract for the supply of goods or services to the Secretary of State which relates partly to functions transferred by virtue of this Act to the Board (in this section referred to as “transferred functions”) and partly to functions retained by the Secretary of State (in this section referred to as “retained functions”), and

(b) any contract for the supply of goods or services to the Secretary of State which relates only to transferred functions or only to retained functions, but whose terms are wholly or partly determined in accordance with a contract falling within paragraph (a) above.

(2) Section 21 of this Act shall not apply in relation to any contract to which this section applies.

(3) Subject to subsections (4) and (5) below, in any contract to which this section applies any term restricting the provision of goods or services under the contract to the Secretary of State or the Department of Social Security shall be treated as referring also to the Board, in connection with transferred functions.

(4) If the Secretary of State so provides by order in relation to any specified contract or class of contracts to which this section applies, the provisions of subsection (5) below shall have effect in relation to that contract, or contracts falling within that class, in place of subsection (3) above.

(5) Where this subsection applies, all rights and liabilities of the Secretary of State under the contract are by virtue of this subsection transferred to the Board on the commencement of this subsection, but any term restricting the provision of goods or services under the contract to the Secretary of State or the Department of Social Security shall be treated as referring both to the Board, in connection with transferred functions, and to the Secretary of State or that department.

Modifications etc. (not altering text)

C5 S. 22(5) amended (1.4.1999) by S.I. 1999/979, art. 2

Commencement Information

I16 S. 22 wholly in force at 1.4.1999; s. 22(4) in force for certain purposes at Royal Assent see s. 28(2)(e); and in force at 1.4.1999 insofar as not already in force by S.I. 1999/527, art. 2(b), Sch. 2

23 Power to transfer functions by Order in Council. U.K.

(1) Her Majesty may by Order in Council—

(a) provide for the transfer from the Secretary of State to the Board, or from the Board to the Secretary of State, of any transferable function,

(b) provide that any transferable function of the Secretary of State is to be exercisable only with the concurrence of the Board or the Treasury, or is to cease to be exercisable only with that concurrence,

(c) provide that any transferable function of the Board is to be exercisable only with the concurrence of the Secretary of State, or is to cease to be exercisable only with that concurrence, and

(d) provide that any decision to which this paragraph applies—

(i) is to be made by the Secretary of State rather than the Board, or by the Board rather than the Secretary of State, and

(ii) is to be made subject to the provisions of Chapter II of Part I of the M23 Social Security Act 1998, or subject to the provisions of Part II of this Act rather than the provisions of that Chapter.

(2) In subsection (1) above “transferable function” means—

(a) any function relating to contributions or the National Insurance Fund, other than functions under section 1(1) of the M24 Social Security Contributions and Benefits Act 1992 (receipt of contributions) or section 161(1) of the M25 Social Security Administration Act 1992 (control and management of National Insurance Fund),

(b) any function relating to statutory sick pay or statutory maternity pay,

(c) any function under section 7 of the M26 Social Security Act 1986 (occupational pension schemes becoming contracted-out between 1986 and 1993), so far as that section remains in force by virtue of paragraph 22 of Schedule 6 to the M27 Pension Schemes Act 1993, or

(d) any function under Part III of the Pension Schemes Act 1993.

(3) The decisions to which subsection (1)(d) above applies are—

(a) any decision which is or has been specified—

(i) in section 8(1) of this Act,

(ii) in section 170(2) of the Pension Schemes Act 1993 (as amended by section 16(2) of this Act), or

(iii) in paragraph 16 or 17 of Schedule 3 to the Social Security Act 1998, and

(b) any other decision relating to contributions, the National Insurance Fund, statutory sick pay, statutory maternity pay or the subject-matter of Part III of the Pension Schemes Act 1993.

(4) An Order in Council under this section may contain such supplemental, consequential or transitional provision as appears to Her Majesty to be expedient, including provision—

(a) for the transfer of any property, rights and liabilities held, enjoyed or incurred by the Secretary of State or the Board in connection with any functions transferred,

(b) for the carrying on and completion by or under the authority of the person to whom any functions are transferred of anything commenced by or under the authority of the person from whom they are transferred before the date when the Order takes effect,

(c) as to the effect of any provision made by virtue of subsection (1)(d) above on decisions or proceedings made or commenced before the date when the Order takes effect,

(d) making such amendments of any enactment, including any enactment contained in this Act, as may be necessary for the purposes of the Order, and

(e) for the substitution of the person to whom any functions are transferred for the person from whom they are transferred in any instrument, contract or legal proceedings made or commenced before the date when the Order takes effect.

(5) A certificate issued by a relevant authority that any property vested in the other relevant authority immediately before an Order under this section takes effect has been transferred by virtue of the Order to the relevant authority issuing the certificate shall be conclusive evidence of the transfer; and in this subsection “relevant authority” means the Secretary of State or the Board.

(6) In the application of this section to Northern Ireland—

(a) references to the Secretary of State include references to the Department of Health and Social Services for Northern Ireland,

(b) “contributions” means contributions under Part I of the M28 Social Security Contributions and Benefits (Northern Ireland) Act 1992,

(c) references to Chapter II of Part I of, and paragraphs 16 and 17 of Schedule 3 to, the M29 Social Security Act 1998 have effect as references to Chapter II of Part II of, and paragraphs 16 and 17 of Schedule 3 to, the M30 Social Security (Northern Ireland) Order 1998,

(d) the reference to the National Insurance Fund has effect as a reference to the Northern Ireland National Insurance Fund,

(e) references to section 1(1) of the M31 Social Security Contributions and Benefits Act 1992 and section 161(1) of the M32 Social Security Administration Act 1992 have effect as references to section 1(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and section 141(1) of the M33 Social Security Administration (Northern Ireland) Act 1992,

(f) references to section 7 of the M34 Social Security Act 1986 and paragraph 22 of Schedule 6 to the M35 Pension Schemes Act 1993 have effect as references to Article 9 of the M36 Social Security (Northern Ireland) Order 1986 and paragraph 21 of Schedule 5 to the M37 Pension Schemes (Northern Ireland) Act 1993, and

(g) the reference to Part III of the M38 Pension Schemes Act 1993 has effect as a reference to Part III of the M39 Pension Schemes (Northern Ireland) Act 1993;

and for the purposes of this section in its application to Northern Ireland any reference in section 8(1) of this Act or section 170(2) of the Pension Schemes Act 1993 to a decision is to be taken to be a reference to the corresponding decision under Northern Ireland legislation.

Marginal Citations

M23 1998 c. 14.

M24 1992 c. 4.

M25 1992 c. 5.

M26 1986 c. 50.

M27 1993 c. 48.

M28 1992 c. 7.

M29 1998 c. 14.

M30 S.I. 1998/1506 (N.I. 10).

M31 1992 c. 4.

M32 1992 c. 5.

M33 1992 c. 8.

M34 1986 c. 50.

M35 1993 c. 48.

M36 S.I. 1986/1888 (N.I. 18).

M37 1993 c. 49.

M38 1993 c. 48.

M39 1993 c. 49.

24 Provision for Northern Ireland. U.K.

(1) Her Majesty may by Order in Council do any of the following—

(a) make provision for transferring from the relevant Northern Ireland authority to the Board any function in relation to Northern Ireland corresponding to a function transferred to the Board by virtue of section 1 of this Act,

(b) make provision for transferring from the relevant Northern Ireland authority to the Secretary of State any other function in relation to Northern Ireland which relates to any of the matters specified in paragraph 10 of Schedule 2 to the M40 Northern Ireland Act 1998 (excepted matters),

(c) make provision for transferring from the relevant Northern Ireland authority to the Board or the Treasury any function in relation to Northern Ireland corresponding to a function transferred to the Board or, as the case may be, the Treasury by virtue of section 2 of this Act, and

(d) make other provision for Northern Ireland for purposes corresponding to any or all of the purposes of those provisions of this Act which do not extend to Northern Ireland.

(2) If an Order in Council made under this section by virtue of subsection (1)(b) above has transferred to the Secretary of State any function in relation to Northern Ireland which corresponds to a function transferred to the Board or the Treasury by virtue of section 2 of this Act, Her Majesty may by a further Order in Council under this section make provision for transferring that function from the Secretary of State to the Board or, as the case may be, the Treasury.

(3) An Order in Council under this section may, for the purposes of the Order—

(a) amend any enactment, including any enactment contained in this Act,

(b) confer, extend or modify any power to legislate by means of an order or regulations, and

(c) contain such incidental, supplemental, consequential or transitional provision as appears to Her Majesty to be expedient, including—

(i) provision modifying references in any enactment to the Northern Ireland Assembly, to statutory rules for the purposes of the M41 Statutory Rules (Northern Ireland) Order 1979 or to the Comptroller and Auditor General for Northern Ireland,

(ii) provision for the transfer of property, rights and liabilities, and

(iii) provision for the transfer to [F60 the statutory home civil service] of persons employed in the Northern Ireland Civil Service.

(4) A certificate issued by the Board, the Secretary of State or the Treasury that any property vested in a Northern Ireland department immediately before an Order under this section takes effect has been transferred by virtue of the Order to the Board, the Secretary of State or the Treasury, as the case may be, shall be conclusive evidence of the transfer.

(5) A certificate issued by the Board or the Treasury that any property vested in the Secretary of State immediately before an Order under this section takes effect has been transferred by virtue of the Order to the Board or the Treasury, as the case may be, shall be conclusive evidence of the transfer.

(6) Subsection (2) above does not limit the powers conferred by section 23 of this Act in relation to Northern Ireland.

(7) In this section “the relevant Northern Ireland authority”, in relation to any function, means the Northern Ireland department by which the function is exercisable.

[F61 (8) In this section “the statutory home civil service” means the civil service (excluding Her Majesty's diplomatic service) within the meaning of Chapter 1 of Part 1 of the Constitutional Reform and Governance Act 2010 (see section 1(4) of that Act).]

Textual Amendments

F60 Words in s. 24(3)(c)(iii) substituted (11.11.2010) by Constitutional Reform and Governance Act 2010 (c. 25), ss. 19, 52, Sch. 2 para. 10(2); S.I. 2010/2703, art. 2(a)

F61 S. 24(8) inserted (11.11.2010) by Constitutional Reform and Governance Act 2010 (c. 25), ss. 19, 52, Sch. 2 para. 10(3); S.I. 2010/2703, art. 2(a)

Marginal Citations

M40 1998 c. 47.

M41 S.I. 1979/1573 (N.I. 12).

25 Orders and regulations. U.K.

(1) Any power of the Secretary of State or the Board to make an order or regulations under this Act shall be exercisable by statutory instrument.

(2) Any statutory instrument containing—

(a) an Order in Council under section 23 or 24 of this Act, or

(b) regulations under any provision of this Act,

shall be subject to annulment in pursuance of a resolution of either House of Parliament.

(3) Any power conferred by this Act to make regulations may be exercised—

(a) either in relation to all cases to which the power extends, or in relation to those cases subject to specified exceptions, or in relation to any specified cases or classes of case;

(b) so as to make, as respects the cases in relation to which it is exercised—

(i) the full provision to which the power extends or any less provision (whether by way of exception or otherwise);

(ii) the same provision for all cases in relation to which the power is exercised, or different provision for different cases or different classes of case or different provision as respects the same case or class of case for different purposes of this Act;

(iii) any such provision either unconditionally or subject to any specified condition;

and where such a power is expressed to be exercisable for alternative purposes it may be exercised in relation to the same case for any or all of those purposes.

(4) Powers to make regulations for the purposes of any one provision of this Act are without prejudice to powers to make regulations for the purposes of any other provision.

(5) A power conferred by this Act to make regulations includes power to make thereby such incidental, supplementary, consequential or transitional provision as appears to the authority making the regulations to be expedient for the purposes of those regulations.

(6) A power conferred by this Act to make regulations includes power to provide for a person to exercise a discretion in dealing with any matter.

26 Savings, transitional provisions, consequential amendments, repeals and revocations. U.K.

(1) The provisions of this Act shall have effect subject to the savings and transitional provisions in Schedule 8 to this Act.

(2) Schedule 9 to this Act (further consequential amendments) shall have effect.

(3) Schedule 10 to this Act (repeals and revocations) shall have effect.

Extent Information

E5 S. 26(3) extends to Northern Ireland so far as it relates to any enactment which extends to Northern Ireland

Commencement Information

I17 S. 26 partly in force; s. 26(1) in force at Royal Assent see s. 28(2)(g); s. 26(2) in force for certain purposes at 4.3.1999 by S.I. 1999/527, art. 2(a), Sch. 1; s. 26(2) in force for certain purposes at 1.4.1999 by S.I. 1999/527, art. 2(b), Sch. 2; and s. 26(2) in force at 6.4.1999 in so far as not already in force by S.I. 1999/527, art. 2(c), Sch. 3; s. 26(3) in force for certain purposes at 1.4.1999 by S.I. 1999/527, art. 2(b), Sch. 2; s. 26(3) in force for certain purposes at 6.4.1999 by S.I. 1999/527, art. 2(c), Sch. 3; s. 26(3) in force for certain purposes at 5.7.1999 by S.I. 1999/1662, art. 2(b), Sch. Pt. II (with saving in art. 4)

27 Interpretation. U.K.

In this Act, unless a contrary intention appears—

• “the Board” means the Commissioners of Inland Revenue;

• “contributions” means contributions under Part I of the M42 Social Security Contributions and Benefits Act 1992.

Marginal Citations

M42 1992 c. 4.

28 Short title, commencement and extent. U.K.

(1) This Act may be cited as the Social Security Contributions (Transfer of Functions, etc.) Act 1999.

(2) The following provisions of this Act—

(a) section 1(1) (with Schedule 1), so far as enabling the Secretary of State to make subordinate legislation conferring functions on the Board,

(b) sections 8 to 15, so far as conferring any power to make subordinate legislation,

(c) section 17,

(d) section 20,

(e) section 22(4), so far as conferring the power to make an order,

(f) sections 24 and 25,

(g) section 26(1) (with Schedule 8), and

(h) section 27 and this section,

shall come into force on the passing of this Act.

(3) Except as provided by subsection (2) above, the provisions of this Act shall come into force on such day as the Secretary of State may by order appoint; and different days may be appointed for different purposes.

(4) An order under subsection (3) above may make such savings, or such transitional or consequential provision, as the Secretary of State considers necessary or expedient—

(a) in preparation for or in connection with the coming into force of any provision of this Act, or

(b) in connection with the operation of any enactment repealed or amended by a provision of this Act during any period when the repeal or amendment is not wholly in force.

(5) The following provisions of this Act extend to Northern Ireland—

(a) section 1 and Schedule 1, so far as they amend the M43 Income and Corporation Taxes Act 1988,

(b) section 2 and Schedule 3, so far as they amend section 177 of the M44 Social Security Administration Act 1992 or section 88 of the M45 Northern Ireland Act 1998,

(c) section 3,

(d) section 4 and Schedule 4,

(e) section 5 and Schedule 5, so far as they amend the M46 Taxes Management Act 1970,

(f) section 18 and Schedule 7, so far as they amend the M47 Taxes Management Act 1970, Schedule 2 to the M48 Social Security Contributions and Benefits Act 1992 or Schedule 2 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992,

(g) section 6 and Schedule 6, so far as they amend the M49 Finance Act 1989 or the M50 Finance Act 1997,

(h) section 7,

(i) sections 23 to 25,

(j) section 26(3) and Schedule 10, so far as they relate to any enactment which extends to Northern Ireland, and

(k) section 27 and this section.

(6) Section 20(2) and (4) of this Act extends to Northern Ireland only.

(7) Except as provided by subsections (5) and (6) above, this Act does not extend to Northern Ireland.

Subordinate Legislation Made

P1 S. 28(3) power partly exercised (3.3.1999): different dates appointed for specified provisions by S.I. 1999/527, art. 2, Schs. 1-3

P2 S. 28(3) power partly exercised (13.6.1999) by S.I. 1999/1662

Marginal Citations

M43 1988 c. 1.

M44 1992 c. 5.

M45 1998 c. 47.

M46 1970 c. 9.

M47 1992 c. 4.

M48 1992 c. 7.

M49 1989 c. 26.

M50 1997 c. 16.