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

SCHEDULES

SCHEDULE 1 Transfer of Contributions Agency functions and associated functions

Section 1(1).

Social Security Act 1986 (c. 50)

1

Section 7 of the Social Security Act 1986 (occupational pension schemes becoming contracted-out between 1986 and 1993), so far as it remains in force by virtue of paragraph 22 of Schedule 6 to the M1Pension Schemes Act 1993, shall have effect as if—

(a)

in subsection (1), for “Secretary of State” there were substituted “ Commissioners of Inland Revenue ”,

(b)

in subsection (2), for “Secretary of State” and “he” there were substituted respectively “ Commissioners of Inland Revenue ” and “ the Commissioners ”,

(c)

in subsection (8), for “Secretary of State makes”, “he is”, “he may” and “he paid”, in both places where it occurs, there were substituted respectively “ Commissioners of Inland Revenue make ”, “ they are ”, “ they may ” and “ they paid ”, and

(d)

in subsection (9), for “he makes”, “he is”, in both places where it occurs, “does”, “he may” and “he paid” there were substituted respectively “ the Commissioners of Inland Revenue make ”, “ they are ”, “ do ”, “ they may ” and “ they paid ”.

2

In section 85 of the Social Security Act 1986 (financial provision)—

(a)

subsection (3)(b), so far as it remains in force as mentioned in paragraph 1 above, shall have effect as if the reference to the Secretary of State were a reference to the Board, and

(b)

subsections (5) and (6) shall have effect in relation to sums recovered by the Board under section 7 of that Act as if the reference in subsection (5) to the Secretary of State included a reference to the Board.

Income and Corporation Taxes Act 1988 (c. 1)

3

In section 638 of the Income and Corporation Taxes Act 1988 (other restrictions on approval of personal pension schemes), in subsection (6)(c) for “Secretary of State” there is substituted “ Board ”.

4 (1)

Section 649 of the Income and Corporation Taxes Act 1988 (minimum contributions under section 43 of the Pension Schemes Act 1993) is amended as follows.

(2)

In subsection (1), for “Secretary of State pays” there is substituted “ Board pay ”.

(3)

In subsection (3), for “Secretary of State” there is substituted “ Board ”.

(4)

In subsection (4), paragraphs (a) and (b) are omitted.

(5)

For subsection (5) there is substituted—

“(5)
The Board shall pay into the National Insurance Fund out of money provided by Parliament the amount of any increase attributable to this section in the sums paid out of that Fund under the Pension Schemes Act 1993.”

F1(6)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Pension Schemes Act 1993 (c. 48)

33

In section 7 of the Pension Schemes Act 1993 (issue of contracting-out and appropriate scheme certificates), in subsections (1) and (6), for “Secretary of State” there is substituted “ Inland Revenue ”.

34

In section 8 of the Pension Schemes Act 1993 (meaning of “contracted-out employment”, “guaranteed minimum pension” and “minimum payment”)—

(a)

in subsection (1)(b), for “Secretary of State” there is substituted “ Inland Revenue ”, and

(b)

in subsection (3)(f), for “Secretary of State” and “he is” there are substituted respectively “ Inland Revenue ” and “ they are ”.

35 (1)

Section 9 of the Pension Schemes Act 1993 (requirements for certification of occupational pension schemes and personal pension schemes) is amended as follows.

(2)

In subsection (2B)—

(a)

for “Secretary of State” there is substituted “ Inland Revenue ”, and

(b)

for “is satisfied”, in both places where it occurs, there is substituted “ are satisfied ”.

(3)

In subsection (3)(aa), for “Secretary of State is” there is substituted “ Inland Revenue are ”.

(4)

In subsection (4), for “Secretary of State may, if he thinks” there is substituted “ Inland Revenue may, if they think ”.

36

In section 10(2)(a) of the Pension Schemes Act 1993 (protected rights under occupational pension scheme), for “Secretary of State” there is substituted “ Inland Revenue ”.

37 (1)

Section 11 of the Pension Schemes Act 1993 (election by employer as to employment covered by contracting-out certificate) is amended as follows.

(2)

In subsection (4)—

(a)

for “Secretary of State considers” there is substituted “ Inland Revenue consider ”, and

(b)

for “he” there is substituted “ they ”.

(3)

In subsection (5)(d), for “Secretary of State” and “he is” there are substituted respectively “ Inland Revenue ” and “ they are ”.

38

In section 14(4) of the Pension Schemes Act 1993 (computation of earner’s guaranteed minimum)—

(a)

for “Secretary of State is” there is substituted “ Inland Revenue are ”,

(b)

for “he”, in each place where it occurs, there is substituted “ they ”, and

(c)

in paragraph (a), for “thinks” there is substituted “ think ”.

39

In section 17(7) of the Pension Schemes Act 1993 (supply of information on pensions for widows and widowers), for “Secretary of State” there is substituted “ Inland Revenue ” and for “he” there is substituted “ the Inland Revenue ”.

40

In section 25(2) of the Pension Schemes Act 1993 (security of minimum pensions and resources of scheme)—

(a)

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

(b)

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

41

In section 28B(1) of the Pension Schemes Act 1993 (information about interim arrangements of personal pension scheme), for “Secretary of State” there is substituted “ Inland Revenue ”.

42

In section 30(1) of the Pension Schemes Act 1993 (securing liability of scheme for protected rights), for “Secretary of State” there is substituted “ Inland Revenue ”.

43

In section 31(3)(a) of the Pension Schemes Act 1993 (application of resources of pension scheme), for “Secretary of State” there is substituted “ Inland Revenue ”.

44

In section 33A(1) of the Pension Schemes Act 1993 (auditor or actuary to report contravention)—

(a)

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

(b)

for “his” there is substituted “ their ”.

45 (1)

Section 34 of the Pension Schemes Act 1993 (cancellation, variation, surrender and refusal of certificates) is amended as follows.

(2)

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

(3)

In subsection (2)(a), for “he has” there is substituted “ they have ”.

(4)

In subsections (4) and (5), for “he considers” and “he” there are substituted respectively “ they consider ” and “ they ”.

46 (1)

Section 42A of the Pension Schemes Act 1993 (reduced rates of Class 1 contributions and rebates for members of money purchase contracted-out schemes) is amended as follows.

(2)

In subsection (3), for “Secretary of State” there is substituted “ Inland Revenue ”.

(3)

In subsection (5)—

(a)

for “Secretary of State” there is substituted “ Inland Revenue ”, and

(b)

for “pays”, “he” and “is”, in each place where they occur, there are substituted respectively “ pay ”, “ they ” and “ are ”.

47 (1)

Section 43 of the Pension Schemes Act 1993 (payment of minimum contributions to personal pension schemes) is amended as follows.

(2)

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

(3)

In subsection (4), for “is” there is substituted “ are ”.

(4)

In subsection (5)—

(a)

for “pays” and “is” there are substituted respectively “ pay ” and “ are ”, and

(b)

for “he”, in each place where it occurs, there is substituted “ they ”.

(5)

In subsection (6)—

(a)

for “pays”, “is” and “does” there are substituted respectively “ pay ”, “ are ” and “ do ”, and

(b)

for “he”, in each place where it occurs, there is substituted “ they ”.

48 (1)

Section 44 of the Pension Schemes Act 1993 (earner’s chosen scheme for purposes of section 43) is amended as follows.

(2)

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

(3)

In subsection (1), for “rejects” there is substituted “ reject ”.

(4)

In subsection (1A), for “is” there is substituted “ are ”.

49

In section 45(1) of the Pension Schemes Act 1993 (amount of minimum contributions), for “Secretary of State is” there is substituted “ Inland Revenue are ”.

50

In section 45B(2) of the Pension Schemes Act 1993 (money purchase and personal pension schemes: verification of ages), after “Secretary of State”, in both places where it occurs, there is inserted “ or the Inland Revenue ”.

51 (1)

Section 50 of the Pension Schemes Act 1993 (powers to approve arrangements for scheme ceasing to be certified) is amended as follows.

(2)

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

(3)

In subsection (2), for “has”, in both places where it occurs, and “his” there are substituted respectively “ have ” and “ their ”.

(4)

In subsection (3), for “he subsequently approves” there is substituted “ they subsequently approve ”.

(5)

In subsection (4), for “has” there is substituted “ have ”.

52

In section 53 of the Pension Schemes Act 1993 (supervision of former contracted-out schemes), for “Secretary of State”, in each place where it occurs, there is substituted “ Inland Revenue ”.

53

In section 54 of the Pension Schemes Act 1993 (supervision of former appropriate personal pension schemes), for “Secretary of State”, in each place where it occurs, there is substituted “ Inland Revenue ”.

54

In section 56(2) of the Pension Schemes Act 1993 (payment of contributions equivalent premiums on termination of certified status: supplementary provisions), for “Secretary of State” there is substituted “ Inland Revenue ”.

55

In section 57(4) of the Pension Schemes Act 1993 (elections to pay contributions equivalent premiums), for “the Secretary of State considers” and “he” there are substituted respectively “ the Inland Revenue consider ” and “ they ”.

56 (1)

Section 63 of the Pension Schemes Act 1993 (further provisions concerning calculations relating to premiums) is amended as follows.

(2)

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

(3)

In subsection (3), for “is satisfied”, “he may”, in both places where it occurs, and “he thinks” there are substituted respectively “ are satisfied ”, “ they may ” and “ they think ”.

(4)

In subsection (5), for “he thinks” there is substituted “ they think ”.

57

In section 67(2) of the Pension Schemes Act 1993 (non-payment of contributions equivalent premiums), for “Secretary of State” there is substituted “ Inland Revenue ”.

58

In section 68(5) of the Pension Schemes Act 1993 (treatment of unpaid contributions equivalent premiums), for “Secretary of State”, in both places where it occurs, there is substituted “ Inland Revenue ”.

59

In section 155 of the Pension Schemes Act 1993 (requirement to give information)—

(a)

after “Secretary of State” there is inserted “ or the Inland Revenue ”, and

(b)

after “requires” there is inserted “ or they require ”.

60

In section 156 of the Pension Schemes Act 1993 (information as to guaranteed minimum pensions)—

(a)

after “Secretary of State” there is inserted “ or the Inland Revenue ”, and

(b)

after “him” there is inserted “ or, as the case may be, to the Inland Revenue ”.

61 (1)

Section 177 of the Pension Schemes Act 1993 (general financial arrangements) is amended as follows.

(2)

In subsection (1), after “Secretary of State” there is inserted “ or the Inland Revenue ”.

(3)

In subsection (2)—

(a)

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

(b)

in paragraph (b), for “him” there is substituted “ the Secretary of State ”.

(4)

In subsection (3), after paragraph (b) there is inserted—

“(c)
such sums as the Inland Revenue may estimate to be the amount of their administrative expenses in exercising their functions under Part III.”

(5)

In subsection (5)(a), after “Secretary of State” there is inserted “ or the Inland Revenue ”.

(6)

In subsection (7)(d), for “him” there is substituted “ the Inland Revenue ”.

62 (1)

Schedule 2 to the Pension Schemes Act 1993 (certification regulations) is amended as follows.

(2)

In paragraph 2(1) (determination of date of employment), for “Secretary of State” there is substituted “ Inland Revenue ”.

(3)

In paragraph 3 (notice by employer), for “Secretary of State” there is substituted “ Inland Revenue ”.

(4)

In paragraph 5 (contributions equivalent premiums)—

(a)

in sub-paragraph (1), for “Secretary of State” and “he” there are substituted respectively “ Inland Revenue ” and “ they ”,

(b)

in sub-paragraph (3)—

(i)

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

(ii)

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

(c)

in sub-paragraphs (3A), (3B)(b), (3C)(c) and (4), for “Secretary of State” there is substituted “ Inland Revenue ”.

(5)

In paragraph 7(4) (regulations relating to certain public service pension schemes)—

(a)

in paragraph (a), for “by him” there is substituted “ by the Inland Revenue ”, and

(b)

in paragraphs (b) and (d), for “Secretary of State”, in each place where it occurs, there is substituted “ Inland Revenue ”.

63

In Schedule 6 to the Pension Schemes Act 1993 (transitional provisions and savings), in paragraph 14(3)—

(a)

for “Secretary of State has” there is substituted “ Inland Revenue have ”,

(b)

for “he subsequently ascertains” there is substituted “ they subsequently ascertain ”,

(c)

in paragraph (a), for “him” and “he”, in both places where it occurs, there are substituted respectively “ them ” and “ they ”, and

(d)

in paragraph (b), for “Secretary of State”, “he” and “him” there are substituted respectively “ Inland Revenue ”, “ they ” and “ them ”.

Statutory Sick Pay Act 1994 (c. 2)

64

In section 5(3) of the Statutory Sick Pay Act 1994 (financial provisions), after “Minister of the Crown” there is inserted “ or the Commissioners of Inland Revenue ”.

Jobseekers Act 1995 (c. 18)

65 (1)

Section 27 of the Jobseekers Act 1995 (employment of long-term unemployed: deductions by employers) is amended as follows.

(2)

In subsection (5)(b), for “Secretary of State” there is substituted “ Commissioners of Inland Revenue ”.

(3)

In subsection (6)—

(a)

in paragraph (d), for “Secretary of State or by the Commissioners of Inland Revenue on behalf of the Secretary of State” there is substituted “ Commissioners of Inland Revenue ”, and

(b)

in paragraph (f), for “Secretary of State” there is substituted “ Commissioners of Inland Revenue ”.

(4)

In subsection (7)(b), for “Secretary of State” there is substituted “ Commissioners of Inland Revenue ”.

66 (1)

Section 38 of the Jobseekers Act 1995 (general financial arrangements) is amended as follows.

(2)

In subsection (1)(b), after “Secretary of State” there is inserted “ or the Commissioners of Inland Revenue ”.

F3(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)

In subsection (7)—

(a)

for “Secretary of State” there is substituted “ relevant authority ”, and

(b)

for “he considers”, in both places where it occurs, there is substituted “ the authority consider ”.

(5)

In subsection (8), for “Secretary of State” there is substituted “ relevant authority ”.

(6)

After subsection (8) there is inserted—

“(9)
In subsections (7) and (8) “the relevant authority” means—
(a)
the Secretary of State, in relation to any estimate or payment to be made by him, or
(b)
the Commissioners of Inland Revenue, in relation to any estimate or payment to be made by them.”

Pensions Act 1995 (c. 26)

67

In section 107(1) of the Pensions Act 1995 (disclosure for facilitating discharge of functions by other supervisory authorities), in the Table, in the entry relating to the Commissioners of Inland Revenue or their officers, in the second column at the end there is inserted “ or Part III of the Pension Schemes Act 1993 ”.

68

In section 108(1) of the Pensions Act 1995 (other permitted disclosures), after “Secretary of State” there is inserted—

“(aa)
the Commissioners of Inland Revenue or their officers,”.

SCHEDULE 2 Transfer of functions under subordinate legislation

Section 1(2).

Number	Title	Provisions conferring functions transferred
S.I. 1979/591.	The Social Security (Contributions) Regulations 1979.	All the regulations except regulations 36 to 39, 41 to 42 and 44.
S.I. 1982/894.	The Statutory Sick Pay (General) Regulations 1982.	Regulations 9A to 9C, 10 and 14.
S.I. 1983/376.	The Statutory Sick Pay (Compensation of Employers) and Miscellaneous Provisions Regulations 1983.	Regulation 3 (so far as remaining in force).
S.I. 1986/1960.	The Statutory Maternity Pay (General) Regulations 1986.	Regulations 7, 25, 30 and 31.
S.I. 1987/1115.	The Personal and Occupational Pension Schemes (Incentive Payments) Regulations 1987.	All the regulations (so far as remaining in force).
S.I. 1990/536.	The Social Security (Refunds) (Repayment of Contractual Maternity Pay) Regulations 1990.	Regulations 2 and 3.
S.I. 1992/796.	The State Scheme Premiums (Actuarial Tables) Regulations 1992.	All the regulations.
S.I. 1994/1882.	The Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994.	Regulations 3 and 6.
S.I. 1995/512.	The Statutory Sick Pay Percentage Threshold Order 1995.	Article 4.
S.I. 1996/195.	The Employer’s Contributions Re-imbursement Regulations 1996.	Regulations 7, 8 and 9.
S.I. 1996/1172.	The Occupational Pension Schemes (Contracting-out) Regulations 1996.	All the regulations except regulations 23 and 61.
S.I. 1996/1245.	The Social Security (Additional Pension) (Contributions Paid in Error) Regulations 1996.	All the regulations.
S.I. 1996/1537.	The Personal and Occupational Pension Schemes (Protected Rights) Regulations 1996.	All the regulations except regulation 4(3).
S.I. 1996/1977.	The Occupational Pension Schemes (Mixed Benefit Contracted-out Schemes) Regulations 1996.	Regulation 3.
S.I. 1997/38.	The Occupational Pension Schemes (Contracting-out) Transitional Regulations 1997.	All the regulations.
S.I. 1997/358.	The Occupational and Personal Pension Schemes (Contracting-out etc: Review of Determinations) Regulations 1997.	All the regulations.
S.I. 1997/470.	The Personal Pension Schemes (Appropriate Schemes) Regulations 1997.	All the regulations.
S.I. 1997/664 (C. 23).	The Pensions Act 1995 (Commencement No. 10) Order 1997.	Articles 4 and 13.
S.I. 1998/1397.	The Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights and Miscellaneous Amendment) Regulations 1998.	F4In Article 4, paragraph (1), paragraph (2), except so far as relating to section 55(3) of the M2Pension Schemes Act 1993, to the making of regulations under section 64(1) of that Act and to section 64(3) and (5) to (9) of that Act, and paragraph (3) and Article 13 .
S.I. 1998/1846.	The Occupational Pension Schemes (Validation of Rule Alterations) Regulations 1998.	Regulation 2.

SCHEDULE 3 Transfer of other functions to Treasury or Board

Section 2.

Jobseekers Act 1995 (c. 18)

61

In section 27(8) of the Jobseekers Act 1995 (employment of long-term unemployed: deductions by employers), the word “and” immediately following the definition of “deductions” is omitted and at the end of the subsection there is inserted—

““prescribed” means specified in or determined in accordance with regulations; and
“regulations” means regulations made by the Treasury.”

62

In section 35(1) of the Jobseekers Act 1995 (interpretation), in the definition of “prescribed” and the definition of “regulations”, before “means” there is inserted “ , except in section 27 (and in section 36 so far as relating to regulations under section 27), ”.

63

In section 36(4)(a) of the Jobseekers Act 1995 (regulations and orders), after “Secretary of State” there is inserted “ , or (in the case of regulations made by the Treasury) to the Treasury, ”.

64 (1)

Section 38 of the Jobseekers Act 1995 (general financial arrangements) is amended as follows.

(2)

In subsection (2), after “Secretary of State” there is inserted “ or the Commissioners of Inland Revenue ”.

(3)

In subsection (5), for “Secretary of State” and “him” there are substituted respectively “ Commissioners of Inland Revenue ” and “ them ”.

Northern Ireland Act 1998 (c. 47)

65

In section 88 of the Northern Ireland Act 1998 (the Joint Authority), in subsection (3), for the words from “power” onwards there is substituted“power—

(a)
to require the making by the Commissioners of Inland Revenue of any necessary adjustments between the National Insurance Fund and the Northern Ireland National Insurance Fund, and
(b)
to make any other necessary financial adjustments.”

SCHEDULE 4 Recovery of contributions where income tax recovery provisions not applicable

Section 4.

Interpretation

1

In any provision of this Schedule “authorised officer” means an officer of the Board authorised by them for the purposes of that provision.

Magistrates’ courts

2 (1)

Any amount which—

(a)

is due by way of contributions or by way of interest or penalty in respect of contributions, and

(b)

does not exceed the prescribed sum,

shall, without prejudice to any other remedy, be recoverable summarily as a civil debt in proceedings commenced in the name of an authorised officer.

(2)

All or any of the sums due from any one person in respect of contributions, or interest or penalties in respect of contributions, (being sums which are by law recoverable summarily) may be included in the same complaint, summons, order, warrant or other document required by law to be laid before justices or to be issued by justices, and every such document shall, as respects each such sum, be construed as a separate document and its invalidity as respects any one such sum shall not affect its validity as respects any other such sum.

(3)

Proceedings under this paragraph in England and Wales may be brought—

(a)

in the case of Class 2 contributions or interest or penalties in respect of such contributions, at any time before the end of the year following the tax year in which the contributor becomes liable to pay the contributions, and

(b)

in any other case, not later than the first anniversary of the day on which the contributions became due.

(4)

In sub-paragraph (1) above, the expression “recoverable summarily as a civil debt” in respect of proceedings in Northern Ireland means recoverable in proceedings under Article 62 of the M3Magistrates’ Courts (Northern Ireland) Order 1981.

(5)

In this paragraph—

“the prescribed sum” means the sum for the time being specified in section 65(1) of the M4Taxes Management Act 1970 (recovery of income tax, etc. in magistrates’ courts);

“tax year” means the twelve months beginning with 6th April in any year.

County courts

3 (1)

Without prejudice to any other remedy, any sum which is due by way of contributions or by way of interest or penalty in respect of contributions may—

(a)

in England and Wales, and

(b)

in Northern Ireland, where the amount does not exceed the limit specified in Article 10(1) of the M5County Courts (Northern Ireland) Order 1980,

be sued for and recovered from the person liable as a debt due to the Crown by proceedings in a county court commenced in the name of an authorised officer.

(2)

An authorised officer may conduct any proceedings under this paragraph before a county court in England and Wales, although not a barrister or solicitor.

(3)

In this paragraph as it applies in Northern Ireland, “county court” means a county court held for a division under the County Courts (Northern Ireland) Order 1980.

(4)

Sections 21 and 42(2) of the M6Interpretation Act Northern Ireland) 1954 shall apply as if any reference in those provisions to any enactment included a reference to this paragraph, and Part III of the County Courts (Northern Ireland) Order 1980 (general civil jurisdiction) shall apply for the purposes of this paragraph in Northern Ireland.

Sheriff courts in Scotland

4 (1)

In Scotland, any sum which is due by way of contributions or by way of interest or penalty in respect of contributions may, without prejudice to any other remedy, be sued for and recovered from the person liable as a debt due to the Crown by proceedings commenced in the sheriff court in the name of an authorised officer.

(2)

An authorised officer may conduct any proceedings under this paragraph, although not an advocate or solicitor.

(3)

Paragraphs 2 and 3 above shall not apply in Scotland.

General

5 (1)

Proceedings may be brought for the recovery of the total amount of Class 1 or Class 1A contributions which an employer has become liable to pay on a particular date and any sum due by way of interest or penalty in respect of those contributions without distinguishing the amounts which the employer is liable to pay in respect of each employee and without specifying the employees in question; and for the purposes of proceedings under any of paragraphs 2 to 4 above that total amount shall be one cause of action or one matter of complaint.

(2)

Nothing in sub-paragraph (1) above shall prevent the bringing of separate proceedings for the recovery of each of the several amounts of Class 1 or Class 1A contributions which the employer is liable to pay.

SCHEDULE 5 Enforcement

Section 5.

1

In the Table in section 98 of the M7Taxes Management Act 1970 (penalties for failure to produce documents etc.), at the end of the second column there is inserted—

“Section 110ZA of the Social Security Administration Act 1992.”

2 (1)

Section 110 of the M8Social Security Administration Act 1992 is amended as follows.

(2)

For subsection (5) there is substituted—

“(5)
Where any premises—
(a)
are liable to be inspected—
(i)
by an officer of the Inland Revenue under section 110ZA below, or
(ii)
by an inspector or officer appointed or employed by some other government department, or
(b)
are under the control of the Inland Revenue or some other government department,
the Secretary of State may make arrangements with the Inland Revenue or that other department for any of the powers or duties of inspectors under this section to be carried out by an inspector or officer employed by the Inland Revenue or that other department.”

(3)

In subsection (8)—

(a)

at the end of paragraph (b) there is inserted “ except so far as relating to contributions, statutory sick pay or statutory maternity pay ”, and

(b)

at the end of paragraph (e) there is inserted “ except Part III of that Act ”.

(4)

Subsections (2)(c)(i) and (ii), (6)(a)(i) and (ii) and (7)(e)(i) shall cease to have effect.

3

After section 110 of the Social Security Administration Act 1992 there is inserted—

“110ZA Powers exercisable by officers of Inland Revenue.
(1)
For the purposes of the enactments to which this section applies, the Inland Revenue may authorise any of their officers to exercise the powers conferred by this section.
(2)
An officer authorised under this section shall, for the purposes of the execution of those enactments, have the following powers—
(a)
to enter at all reasonable times any premises liable to inspection under this section;
(b)
to make such examination and inquiry as may be necessary for ascertaining whether the provisions of the enactments are being, or have been, complied with in any such premises;
(c)
to examine, either alone or in the presence of any other person, as he thinks fit, in relation to any matters under the enactments on which he may reasonably require information, every person whom he finds in any such premises or whom he has reasonable cause to believe to be or to have been a person liable to pay—
(i)
contributions; or
(ii)
a contributions equivalent premium,
and to require every such person to be so examined.
(3)
Premises are liable to inspection under this section if an officer has reasonable grounds for believing that—
(a)
any persons are employed there;
(b)
a trade or business is being carried on from there;
(c)
any records relating to a trade or business are kept there; or
(d)
a personal or occupational pension scheme is being administered there;
but a private dwelling-house is not liable to inspection under this section unless an officer has reasonable grounds for believing that a trade or business is being carried on from the dwelling-house and that the trade or business is not also being carried on from premises other than a dwelling-house.
(4)
Every officer authorised under this section shall be furnished with a certificate of his authorisation, and on applying for admission to any premises for the purpose of the enactments shall, if so required, produce the authorisation.
(5)
In accordance with this section, persons shall furnish to an officer all such information, and produce for his inspection all such documents, as he may reasonably require for the purpose of ascertaining—
(a)
whether—
(i)
any contribution; or
(ii)
any contributions equivalent premium,
is or has been payable, or has been duly paid, by or in respect of any person; or
(b)
whether statutory sick pay or statutory maternity pay is or was payable to or in respect of any person.
(6)
The following persons are under the duty imposed by subsection (5) above—
(a)
any person who is or has been an employer or an employee within the meaning of any provision of the Contributions and Benefits Act;
(b)
any person carrying on an agency or other business for the introduction or supply to persons requiring them of persons available to do work or to perform services;
(c)
any person who is or has at any time been a trustee or manager of a personal or occupational pension scheme;
(d)
the servants or agents of any such person as is specified in any of the preceding paragraphs.
(7)
This section applies to the following enactments—
(a)
the Contributions and Benefits Act so far as relating to contributions, statutory sick pay or statutory maternity pay;
(b)
this Act; and
(c)
Part III of the Pensions Act.
(8)
Any reference in this section to a contributions equivalent premium includes a reference to state scheme premiums payable before 6th April 1997 (the day on which section 141 of the Pensions Act 1995 came into force).”

4 (1)

Section 111 of the M9Social Security Administration Act 1992 (delay, obstruction etc. of inspector) is amended as follows.

(2)

In subsection (1)—

(a)

in paragraph (a), after “this Act” there is inserted “ other than an Inland Revenue power ”, and

(b)

in paragraph (b), after “this Act” there is inserted “ otherwise than in the exercise of an Inland Revenue power ”.

(3)

After subsection (2) there is inserted—

“(3)
In subsection (1) “Inland Revenue power” means any power conferred on an officer of the Inland Revenue by section 110ZA above or by virtue of section 110(5) above.
(4)
Where by virtue of section 110(5) above any power conferred by section 110 above is exercised by an officer of the Inland Revenue, section 98 of the Taxes Management Act 1970 shall apply as if the reference in that section to section 110ZA above included a reference to section 110 above.”

5

In section 113 of the M10Social Security Administration Act 1992 (breach of regulations), in subsection (2)—

(a)

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

(b)

in paragraph (e), for “his” there is substituted “ their ”.

6

Section 114A of the Social Security Administration Act 1992 (which imposes penalties relating to contributions but is not yet in force) shall cease to have effect.

7 (1)

Section 118 of the Social Security Administration Act 1992 (evidence of non-payment) is amended as follows.

(2)

In subsection (1), for “Secretary of State” there is substituted “ Inland Revenue ”.

(3)

Subsections (1A) and (2) shall cease to have effect.

(4)

In subsection (3), the words “as is mentioned in subsection (1) or (2) above” are omitted.

(5)

In subsection (4), for “Secretary of State” there is substituted “ Inland Revenue ”.

(6)

For subsection (7) there is substituted—

“(7)
In this section “authorised officer” means any officer of the Inland Revenue authorised by them for the purposes of this section.”

8

In section 121A of the Social Security Administration Act 1992 (recovery of contributions etc. in England and Wales), in subsection (9), for “Secretary of State” and “him” there are substituted respectively “ Inland Revenue ” and “ them ”.

9

In section 121B of the Social Security Administration Act 1992 (recovery of contributions etc. in Scotland)—

(a)

in subsection (5), for “Secretary of State,” there is substituted “ Inland Revenue ”, and

(b)

in subsection (6), for “Secretary of State” and “him” there are substituted respectively “ Inland Revenue ” and “ them ”.

10

In section 121C of the Social Security Administration Act 1992 (liability of directors etc. for company’s contributions), for “Secretary of State”, in each place where it occurs, there is substituted “ Inland Revenue ”.

11 (1)

Section 121D of the M11Social Security Administration Act 1992 (appeals in relation to personal liability notices) is amended as follows.

(2)

For any reference to the Secretary of State there is substituted a reference to the Inland Revenue.

(3)

In subsection (2), for “an appeal tribunal” there is substituted “ the Special Commissioners ”.

(4)

In subsection (5), for the words from “appeal tribunal” to “his” there is substituted “ Special Commissioners shall either dismiss the appeal or remit the case to the Inland Revenue, with any recommendations the Special Commissioners see fit to make, for the Inland Revenue to consider whether to vary their ”.

(5)

In subsection (6), the definitions of “appeal tribunal” and “revise” are omitted and at the end there is inserted—

““the Special Commissioners” means the Commissioners for the special purposes of the Income Tax Acts;
“vary” means vary under regulations made under section 10 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999.”

12

In section 162 of the Social Security Administration Act 1992 (destination of contributions), after subsection (4) there is inserted—

“(4ZA)
There shall be paid into the National Insurance Fund so much of any penalty imposed under section 98 of the Taxes Management Act 1970 in a case relating to section 110ZA of this Act (including any penalty imposed by virtue of section 111(4) of this Act) as remains after deduction by the Inland Revenue of the administrative expenses attributable to its recovery.
(4ZB)
Subsections (4)(b) and (c) and (4ZA) above shall have effect notwithstanding any provision which treats a penalty under section 98 or 98A of the Taxes Management Act 1970 as if it were tax charged in an assessment and due and payable.”

SCHEDULE 6 Information

Section 6.

Supply of information

1

In Part VII of the Social Security Administration Act 1992, before section 122 (and the italic heading “Information held by tax authorities” preceding it) there is inserted—

“ Information relating to, or required for purposes of, contributions, statutory sick pay or statutory maternity pay
121E Supply of contributions etc. information held by Inland Revenue.
(1)
This section applies to information which is held for the purposes of functions relating to contributions, statutory sick pay or statutory maternity pay—
(a)
by the Inland Revenue, or
(b)
by a person providing services to them, in connection with the provision of those services.
(2)
Information to which this section applies may, and must if an authorised officer so requires, be supplied—
(a)
to the Secretary of State or the Northern Ireland Department, or
(b)
to a person providing services to the Secretary of State or the Northern Ireland Department,
for use for the purposes of functions relating to social security, child support or war pensions.
(3)
In subsection (2) “authorised officer” means an officer of the Secretary of State or the Northern Ireland Department authorised for the purposes of this section by the Secretary of State or the Northern Ireland Department.
121F Supply to Inland Revenue for purposes of contributions etc. of information held by Secretary of State.
(1)
This section applies to information which is held for the purposes of functions relating to social security, child support or war pensions—
(a)
by the Secretary of State or the Northern Ireland Department, or
(b)
by a person providing services to the Secretary of State or the Northern Ireland Department, in connection with the provision of those services.
(2)
Information to which this section applies may, and must if an officer of the Inland Revenue authorised by the Inland Revenue for the purposes of this section so requires, be supplied—
(a)
to the Inland Revenue, or
(b)
to a person providing services to the Inland Revenue,
for use for the purposes of functions relating to contributions, statutory sick pay or statutory maternity pay.”

2 (1)

Section 122 of the M12Social Security Administration Act 1992 (supply of information held by tax authorities for fraud prevention and verification) is amended as follows.

(2)

For subsection (1) there is substituted—

“(1)
This section applies—
(a)
to information which is held—
(i)
by the Inland Revenue, or
(ii)
by a person providing services to the Inland Revenue, in connection with the provision of those services,
but is not information to which section 121E above applies, and
(b)
to information which is held—
(i)
by the Commissioners of Customs and Excise, or
(ii)
by a person providing services to the Commissioners of Customs and Excise, in connection with the provision of those services.”

(3)

In subsection (2)(b), the word “contributions” is omitted.

3

After section 122 of the Social Security Administration Act 1992 there is inserted—

“122AA Disclosure of contributions etc. information by Inland Revenue.
(1)
No obligation as to secrecy imposed by statute or otherwise on persons employed in relation to the Inland Revenue shall prevent information held for the purposes of the functions of the Inland Revenue in relation to contributions, statutory sick pay or statutory maternity pay from being disclosed—
(a)
to any of the authorities to which this paragraph applies, or any person authorised to exercise any function of that authority, for the purposes of the functions of that authority, or
(b)
in a case where the disclosure is necessary for the purpose of giving effect to any agreement to which an order under section 179(1) below relates.
(2)
The authorities to which subsection (1)(a) above applies are—
(a)
the Health and Safety Executive,
(b)
the Government Actuary’s Department,
(c)
the Office for National Statistics, and
(d)
the Occupational Pensions Regulatory Authority.”

4

Section 122A of the M13Social Security Administration Act 1992 (supply of information by Inland Revenue for purposes of contributions) shall cease to have effect.

5

In section 122B(2)(b) of the Social Security Administration Act 1992 (supply of other government information for fraud prevention and verification), the word “contributions” is omitted.

6

In Schedule 4 to the Social Security Administration Act 1992, the following provisions shall cease to have effect—

(a)

in Part I, the entry “A member or officer of the Commissioners of Inland Revenue”, and

(b)

in Part II, paragraph 4.

7 (1)

Section 158 of the M14Pension Schemes Act 1993 (disclosure of information between government departments) is amended as follows.

(2)

After subsection (1) there is inserted—

“(1A)
No obligation as to secrecy imposed by statute or otherwise on persons employed in relation to the Inland Revenue shall prevent information obtained or held for the purposes of Part III of this Act from being disclosed—
(a)
to the Secretary of State,
(b)
to the Department of Health and Social Services for Northern Ireland, or
(c)
to an officer of either of them authorised to receive such information,
in connection with the operation of this Act or of any corresponding enactment of Northern Ireland legislation.”

(3)

In subsection (5), for “Subsections (1) to (3)” there is substituted “ Subsections (1) and (1A) ”.

(4)

In subsection (6)—

(a)

after “subsection (1)” there is inserted “ or (1A) ”, and

(b)

after paragraph (c) there is inserted“or

(ca)
for the purposes of Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 or any corresponding provisions of Northern Ireland legislation.”

8

In section 158A of the M15Pension Schemes Act 1993 (disclosure of information to other persons or bodies), after subsection (1) there is inserted—

“(1A)
The Inland Revenue may, in spite of any obligation as to secrecy or confidentiality imposed by statute or otherwise on them or on their officers, disclose any information received by them in connection with their functions under Part III of this Act to any person specified in the first column of the Table in subsection (1) if they consider that the disclosure would enable or assist the person to discharge the functions specified in relation to the person in the second column of the Table.”

Unauthorised disclosure of information

9 (1)

Section 182 of the M16Finance Act 1989 (disclosure of information) is amended as follows.

(2)

In subsection (1)—

(a)

after “tax functions” there is inserted “or social security functions”, and

(b)

for the words from “those functions” to the end there is substituted—“any of those functions—

(a)
to tax or duty in the case of any identifiable person,
(b)
to contributions payable by or in respect of any identifiable person, or
(c)
to statutory sick pay or statutory maternity pay in respect of any identifiable person.”

(3)

After subsection (2) there is inserted—

“(2A)
In this section “social security functions” means—
(a)
the functions relating to contributions, statutory sick pay or statutory maternity pay—
(i)
of the Board and their officers,
(ii)
of any person carrying out the administrative work of the General Commissioners or the Special Commissioners, and
(iii)
of any other person providing, or employed in the provision of, services to any person mentioned in sub-paragraph (i) or (ii) above, and
(b)
the functions under Part III of the Pension Schemes Act 1993 or Part III of the Pension Schemes (Northern Ireland) Act 1993 of the Board and their officers and any other person providing, or employed in the provision of, services to the Board or their officers.”

(4)

In subsection (4)—

(a)

in paragraph (b), after the words “tax functions” there is inserted “ or social security functions ”, and

(b)

in paragraph (c), for the words from “tax functions” to the end there is substituted—“tax functions or social security functions—

(i)
to tax or duty in the case of any identifiable person,
(ii)
to contributions payable by or in respect of any identifiable person, or
(iii)
to statutory sick pay or statutory maternity pay in respect of any identifiable person.”

(5)

In subsection (5)(b), after “tax or duty” there is inserted “ or to contributions, statutory sick pay or statutory maternity pay ”.

(6)

In subsection (10), after the definition of “the Commissioners” there is inserted—

““contributions” means contributions under Part I of the Social Security Contributions and Benefits Act 1992 or Part I of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;”.

SCHEDULE 7 Decisions and appeals

Section 18.

Taxes Management Act 1970 (c. 9)

1

In section 2(1) of the Taxes Management Act 1970 (appointment of General Commissioners), after “the Taxes Acts”, in the first place where it occurs, there is inserted “ or by Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 ”.

2

In section 46(1) of the Taxes Management Act 1970 (General and Special Commissioners), after “the Taxes Acts” there is inserted “ or Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 ”.

3

In section 46A of the Taxes Management Act 1970 (regulations about jurisdiction), after subsection (1) there is inserted—

“(1A)
In subsection (1) above “the Taxes Acts” includes Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999.”

Pension Schemes Act 1993 (c. 48)

18 (1)

Section 167 of the Pension Schemes Act 1993 (application of general provisions relating to administration of social security) is amended as follows.

(2)

In subsection (2), at the end there is inserted—

“section 180A (payment of travelling expenses by Inland Revenue).”

(3)

Subsection (3) is omitted.

19 (1)

Section 171 of the Pension Schemes Act 1993 (questions arising in proceedings) is amended as follows.

(2)

In subsection (1), for the words from “any such question” to “Secretary of State” there is substituted “ any relevant decision as defined by section 170(3) is made by the Inland Revenue, the decision ”.

(3)

For subsections (2) and (3) there is substituted—

“(2)
If—
(a)
any such decision is necessary for the determination of the proceedings, and
(b)
the decision of the Inland Revenue has not been obtained or an application with respect to the decision has been made under section 9 or 10 of the Social Security Act 1998,
the decision shall be referred to the Inland Revenue to be made in accordance (subject to any necessary modifications) with Chapter II of Part I of that Act.
(3)
Subsection (1) does not apply where, in relation to the decision—
(a)
an appeal has been brought but not determined,
(b)
an application for leave to appeal has been made but not determined,
(c)
an appeal has not been brought (or, as the case may be, an application for leave to appeal has not been made) but the time for doing so has not yet expired, or
(d)
an application has been made under section 9 or 10 of that Act.
(4)
In a case falling within subsection (3) the court shall adjourn the proceedings until such time as the final decision is known and that decision shall be conclusive for the purposes of the proceedings.”

20

After section 171 of the Pension Schemes Act 1993 there is inserted—

“171A Reports by Inland Revenue.
(1)
The Inland Revenue shall prepare, either annually or at such times or intervals as may be prescribed, a report on the standards achieved by their officers in the making of decisions against which, by virtue of section 170(6), an appeal lies to an appeal tribunal constituted under Chapter I of Part I of the Social Security Act 1998.
(2)
Any report under this section—
(a)
may be included in any annual report by the Inland Revenue of which a copy is laid before each House of Parliament, or
(b)
may be annexed to any report of the Secretary of State under section 81 of the Social Security Act 1998.
(3)
A copy of every report under this section shall be laid before each House of Parliament, unless the report is included in, or annexed to, a report of which a copy is so laid.”

Employment Rights Act 1996 (c. 18)

21 (1)

Section 215 of the Employment Rights Act 1996 (employment abroad etc.) is amended as follows.

(2)

In subsection (4), for “the Secretary of State” there is substituted “ an officer of the Commissioners of Inland Revenue ”.

(3)

For subsection (5) there is substituted—

“(5)
Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (decisions and appeals) shall apply in relation to the determination of any issue by the Inland Revenue under subsection (4) as if it were a decision falling within section 8(1) of that Act.”

SCHEDULE 8 Savings and transitional provisions

Section 26(1).

General savings

1 (1)

In this paragraph—

“transfer provision” has the meaning given by section 21(1) of this Act;

“instrument” includes in particular Royal Charters, Orders in Council, Letters Patent, judgments, decrees, orders, rules, regulations, schemes, bye-laws, awards, contracts and other agreements, memoranda and articles of association, warrants, certificates and other documents.

(2)

A transfer provision shall not affect the validity of anything done by or in relation to the Secretary of State before the commencement of the transfer provision; and anything which at that date is in the process of being done by or in relation to the Secretary of State may—

(a)

if it relates to functions transferred by virtue of the transfer provision to the Board, be continued by or in relation to the Board, and

(b)

if it relates to functions transferred by virtue of the transfer provision to the Treasury, be continued by or in relation to the Treasury.

(3)

Any authority, appointment, determination, approval, consent or direction given or made or other thing done, or having effect as if given, made or done, by the Secretary of State in connection with functions transferred by virtue of a transfer provision shall have effect as if given, made or done by the Board or, as the case requires, the Treasury in so far as that is required for continuing its effect after the commencement of the transfer provision.

(4)

Any instrument made before the commencement of a transfer provision shall have effect, so far as may be necessary for the purposes of or in consequence of that provision or section 21 or 22 of this Act, as if—

(a)

any reference to the Secretary of State were or included a reference to the Board or the Treasury, as the case requires; and

(b)

any reference to the Department of Social Security or any officer of that Department were or included a reference to the Board or any officer of theirs.

Documents and forms

2

Documents or forms produced for use in connection with any function transferred by virtue of this Act to the Board may be used even though they contain references to the Secretary of State or to the Department of Social Security or to any officer of that Department; and those references shall be construed as far as necessary as references to the Board or to any officer of the Board.

Payment of contributions etc. to Secretary of State during transitional period

F123

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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 ”.

SCHEDULE 10 Repeals and revocations

Section 26(3).

Part I Repeals

Chapter	Short title	Extent of repeal
1988 c. 1.	The Income and Corporation Taxes Act 1988.	Section 649(4)(a) and (b).
1992 c. 4.	The Social Security Contributions and Benefits Act 1992.	In section 1(4)(b), the words from “where under that section” to the end.
		Section 16(4).
		In section 17, in subsection (1), the words from “and may certify” to the end, in subsection (4), the words “the Secretary of State and” and subsection (6).
		In Schedule 1, paragraphs 6(8) and 7(7), in paragraph 7B, in sub-paragraph (2)(e), the words “subject to sub-paragraph (4) below,”, sub-paragraph (4), in sub-paragraph (5)(b), the words “subject to sub-paragraph (6) below,” and sub-paragraph (6) and paragraph 7C.
		In Schedule 2, paragraph 6(2).
1992 c. 5.	The Social Security Administration Act 1992.	In section 110, subsections (2)(c)(i) and (ii), (6)(a)(i) and (ii) and (7)(e)(i).
		Section 114A.
		In section 118, subsections (1A) and (2) and, in subsection (3), the words “as is mentioned in subsection (1) or (2) above”.
		In section 121D(6), the definitions of “appeal tribunal” and “revise”.
		In section 122(2)(b), the word “contributions”.
		Section 122A.
		In section 122B(2)(b), the word “contributions”.
		Section 123(7)(a).
		In section 161, in subsection (3), the words from “, in accordance” to “by the Treasury,”.
		Section 162(11).
		In Schedule 4, in Part I, the entry “A member or officer of the Commissioners of Inland Revenue” and, in Part II, paragraph 4.
		In Schedule 7, paragraph 5.
1992 c. 7.	The Social Security Contributions and Benefits (Northern Ireland) Act 1992.	In Schedule 2, paragraph 6(2).
1993 c. 3.	The Social Security Act 1993.	Section 2(6) and (7).
1993 c. 48.	The Pension Schemes Act 1993.	Section 167(3).
1995 c. 18.	The Jobseekers Act 1995.	In section 27(8), at the end of the definition of “deductions”, the word “and”.
1995 c. 26.	The Pensions Act 1995.	In Schedule 5, in paragraph 21, all the entries in the Table except that relating to section 163 of the Pension Schemes Act 1993, and paragraph 22.
1997 c. 16.	The Finance Act 1997.	In section 110(5)(a), the words “social security contributions”.
1998 c. 14.	The Social Security Act 1998.	In section 8(1), paragraph (d) and the word “and” immediately preceding it.
		Section 10(4).
		In section 12(1), paragraph (c) and the word “or” immediately preceding it.
		In section 14, subsection (2), in subsection (3) the words “In any other case” and in subsection (6) the word “(2),”.
		Section 16(4) and (5).
		Section 18(1)(a)(iii) and (iv).
		In sections 19(1) and 20(1), the words “or to statutory sick pay or statutory maternity pay”.
		Section 21(4).
		Section 58.
		Section 59(6).
		Section 61, so far as relating to section 114A of the Social Security Administration Act 1992.
		Section 62(2) and (4).
		In Schedule 3, paragraphs 10 to 15 and 18 to 29.
		In Schedule 7, paragraphs 77(10) and (13), 130, 132 and 148.

Part II Revocations

Number	Title	Extent of revocation
S.I. 1988/1012.	The Personal Pension Schemes (Minimum Contributions under the Social Security Act 1986) Regulations 1988.	Regulations 3 to 5.
S.I. 1996/195.	The Employer’s Contributions Re-imbursement Regulations 1996.	Regulation 1(4).

SCHEDULE 1 Transfer of Contributions Agency functions and associated functions

Social Security Act 1986 (c. 50)

1

(a)

(b)

(c)

(d)

2

(a)

(b)

Income and Corporation Taxes Act 1988 (c. 1)

3

4

(1)

(2)

(3)

(4)

(5)

“(5)

F1(6)

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

5

(1)

(2)

(3)

6

(a)

(b)

7

8

9

“(7)

10

11

12

(1)

(2)

(3)

“(11)

13

(1)

(2)

(3)

14

15

(1)

(2)

(3)

“(7)

16

(a)

(b)

(i)

(ii)

17

(a)

(b)

(c)

18

(1)

(2)

(3)

19

(1)

(2)

F2(3)

F2(4)

20

“1A

Social Security Administration Act 1992 (c. 5)

21

(1)

(2)

(3)

“(5A)

(4)

22

23

24

25