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

http://www.legislation.gov.uk/ukpga/1999/2/schedule/9/2005-04-18

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

2005-04-18

SCHEDULES

SCHEDULE 9 Further consequential amendments

Section 26(2).

Debtors (Scotland) Act 1987 (c. 18)

1

In section 1(5)(f)(iv) (competence of time to pay direction) and section 5(4)(f)(iv) (competence of time to pay order) of the Debtors (Scotland) Act 1987, as amended by paragraph 12 of Schedule 7 to the Social Security Act 1998, for “Secretary of State” there is substituted “ Commissioners of Inland Revenue ”.

2

In paragraph 35(dd) of Schedule 5 to the Debtors (Scotland) Act 1987 (interpretation), as inserted by paragraph 14 of Schedule 7 to the Social Security Act 1998, for “Secretary of State” there is substituted “ Commissioners of Inland Revenue ”.

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

3

In section 12 of the Social Security Contributions and Benefits Act 1992 (late paid Class 2 contributions), in subsection (7), after “commences;” there is inserted—

aa
civil proceedings in a magistrates’ court commence when a complaint is made;

I14

In section 19A(1)(c) of the Social Security Contributions and Benefits Act 1992 (Class 1, 1A or 1B contributions paid in error), for “Secretary of State” there is substituted “ Inland Revenue ”.

Annotations:

Commencement Information

Sch. 9 para. 4 wholly in force at 1.4.1999; 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

I25

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

Annotations:

Commencement Information

Sch. 9 para. 5 wholly in force at 1.4.1999; Sch. 9 para. 5 not in force at Royal Assent see s. 28(3); Sch. 9 para. 5 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

I36

1

Paragraph 7A of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (power to combine collection of contributions with tax) is amended as follows.

2

In sub-paragraph (2)—

a

after “or to the” there is inserted “ other ”, and

b

for “Secretary of State” there is substituted “ Inland Revenue ”.

3

In sub-paragraph (3)—

a

in paragraph (b) for “Secretary of State” there is substituted “ Inland Revenue ”, and

b

in paragraph (e), for “Secretary of State, in his” there is substituted “ Inland Revenue, in their ”.

Annotations:

Commencement Information

Sch. 9 para. 6 wholly in force at 1.4.1999; Sch. 9 para. 6 not in force at Royal Assent see s. 28(3); Sch. 9 para. 6 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

I47

1

Paragraph 7B of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (collection of contributions) is amended as follows.

2

In the italic heading immediately preceding the paragraph, for “by Secretary of State” there is substituted “ otherwise than through PAYE system ”.

3

In sub-paragraph (1), for the words from “prescribed” to the end there is substituted “ prescribed, Class 1, Class 1A, Class 1B or Class 2 contributions shall be paid to the Inland Revenue in a manner different from that in which income tax in relation to which regulations under section 203 of the Income and Corporation Taxes Act 1988 (PAYE) apply is payable. ”

4

In sub-paragraph (2)—

a

for “Secretary of State”, in each place where it occurs, there is substituted “ Inland Revenue ”, and

b

in paragraph (e), the words “subject to sub-paragraph (4) below,” are omitted.

5

Sub-paragraphs (4) and (6) are omitted.

6

In sub-paragraph (5)—

a

in paragraph (b), the words “subject to sub-paragraph (6) below,” are omitted and for “Secretary of State” there is substituted “ Inland Revenue ”, and

b

in paragraph (e), for “Secretary of State, in his” there is substituted “ Inland Revenue, in their ”.

7

In sub-paragraph (7), for “Secretary of State”, “charges” and “imposes” there are substituted respectively “ Inland Revenue ”, “ charge ” and “ impose ”.

Annotations:

Commencement Information

Sch. 9 para. 7 wholly in force at 1.4.1999; Sch. 9 para. 7 not in force at Royal Assent see s. 28(3); Sch. 9 para. 7 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

8

Paragraph 7C of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (interest and penalties chargeable concurrently with Inland Revenue) shall cease to have effect.