http://www.legislation.gov.uk/id/ukpga/1999/2/schedule/7

http://www.legislation.gov.uk/ukpga/1999/2/schedule/7/paragraph/9

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

An Act to transfer from the Secretary of State to the Commissioners of Inland Revenue or the Treasury certain functions relating to national insurance contributions, the National Insurance Fund, statutory sick pay, statutory maternity pay or pension schemes and certain associated functions relating to benefits; to enable functions relating to any of those matters in respect of Northern Ireland to be transferred to the Secretary of State, the Commissioners of Inland Revenue or the Treasury; to make further provision, in connection with the functions transferred, as to the powers of the Commissioners of Inland Revenue, the making of decisions and appeals; to provide that rebates payable in respect of members of money purchase contracted-out pension schemes are to be payable out of the National Insurance Fund; and for connected purposes.

1999-02-25

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Statute Law Database

2024-05-17

Expert Participation

2024-02-21

SCHEDULES

E1SCHEDULE 7 Decisions and appeals

Annotations:

Extent Information

Sch. 7 extends to Northern Ireland for certain purposes see s. 28(5)(f)

Social Security Contributions and Benefits Act 1992 (c. 4)

I19

In paragraph 6 of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (power to combine collection of contributions with tax), for sub-paragraph (4) there is substituted—

4
Where—
a
a decision relating to contributions falls to be made under or by virtue of section 8, 10 or 11 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999; and
b
the decision will affect a person’s liability for, or the amount of, any interest due in respect of those contributions,
regulations under sub-paragraph (1) above shall not require any such interest to be paid until the decision has been made.

Annotations:

Commencement Information

Sch. 7 para. 9 wholly in force at 6.4.1999; Sch. 7 para. 9 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 6.4.1999 in so far as not already in force by S.I. 1999/527, art. 2(c), Sch. 3