(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
E1S. 1 extends to Northern Ireland for certain purposes see s. 28(5)(a)
Commencement Information
I1S. 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
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
E2S. 2 extends to Northern Ireland for certain purposes see s. 28(5)(b)
[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 M1Social Security Contributions and Benefits Act 1992 (levy of Class 4 contributions with income tax) and Schedule 2 to the M2Social Security Contributions and Benefits (Northern Ireland) Act 1992, paragraph 6(2) (which is superseded by subsection (1) above) shall cease to have effect.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 M3Social Security Contributions and Benefits (Northern Ireland) Act 1992.
Textual Amendments
F1S. 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
I2S. 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
The provisions of Schedule 4 shall have effect with respect to the recovery of—
(a)those Class 1, Class 1A [F2and Class 1B] contributions to which regulations under paragraph 6 [F3or 7BZA] of Schedule 1 to the M4Social Security Contributions and Benefits Act 1992 [F4or paragraph 6 [F3or 7BZA] of Schedule 1 to the M5Social 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 [F8the 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
F2Words 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)
F3Words 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)
F4Words in s. 4(a) inserted (11.11.1999) by 1999 c. 30, s. 81, Sch. 11 para. 31
F5S. 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)
F6S. 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)
F7Words 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)
F8Words in s. 4(c) substituted (11.11.1999) by 1999 c. 30, s. 81, Sch. 11 para. 31
F9S. 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
I3S. 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
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
I4S. 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
Schedule 6 to this Act (which contains amendments relating to the supply or disclosure of information) shall have effect.
F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F10S. 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)