Explanatory Notes

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

1999 CHAPTER 2

25 February 1999

Commentary on Sections

Part I

Section 6 and Schedule 6: supply of information

146.The close relationship between contributions and other social security functions of the DSS means that, following the transfer of the CA to the Inland Revenue, it will be essential for each department to have access to certain information held by the other. Section 6 introduces Schedule 6 which provides for existing flows of information to take place across revised inter-departmental boundaries, for specified purposes. Annex C to these Notes shows sections 121E to 122E of SSAA 1992 as amended by this Schedule.