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

Social Security Contributions and Benefits Act 1992 (c. 4) E+W+S

F1 3 E+W+S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 9 para. 3 omitted (with effect in accordance with Sch. 1 para. 36 of the amending Act) by virtue of National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 27

4 E+W+S 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 ”.

Commencement Information

I1 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

5 E+W+S 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 ”.

Commencement Information

I2 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

6 (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. E+W+S

(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 ”.

Commencement Information

I3 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

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

(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 ”.

F2 (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2 Sch. 9 para. 7(7) omitted (with effect in accordance with Sch. 1 para. 36 of the amending Act) by virtue of National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 27

Commencement Information

I4 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 E+W+S 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.