Part I General

Transfer of functions

I1E11 Transfer to Board of certain functions relating to contributions, etc.

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.

E22 Transfer of other functions to Treasury or Board.

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.

Annotations:
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

I23 General functions of Board.

F71

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Schedule 2 to the M2Social Security Contributions and Benefits (Northern Ireland) Act 1992, paragraph 6(2) (which is superseded by subsection (1) above) shall cease to have effect.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.

4I3Recovery of contributions where income tax recovery provisions not applicable.

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

a

those Class 1, Class 1A F10and Class 1B contributions to which regulations under paragraph 6 F3or 7BZA of Schedule 1 to the M4Social Security Contributions and Benefits Act 1992 F1or 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,

F9aa

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

F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c

interest or penalties payable under regulations made under paragraph 7A F5. . . of Schedule 1 to F2the Social Security Contributions and Benefits Act 1992 or paragraph 7A F5. . . of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992F6, 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.

I45 Powers relating to enforcement.

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.

6 Disclosure of information.

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.

F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .