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Social Security Contributions (Transfer of Functions, etc.) Act 1999
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3 General functions of Board.U.K.
This section has no associated Explanatory Notes
(1)Contributions shall be under the care and management of the Board.
(2)Subject to subsection (3) below, for the purposes of the M1Inland Revenue Regulation Act 1890 (“the 1890 Act”) the definition of “inland revenue” in section 39 of that Act shall be taken to include contributions.
F1(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)The reference in section 10 of the M2Exchequer and Audit Departments Act 1866 (gross revenues of Board and of Commissioners of Customs and Excise to be paid into Exchequer) to the gross revenues of the department of the Inland Revenue shall not be taken to include—
(a)contributions, or
(b)any sums (other than contributions) which are payable into the National Insurance Fund or the Northern Ireland National Insurance Fund.
(5)In any declaration for the purposes of section 6 of the M3Taxes Management Act 1970 (declarations on taking office), whether made before or after the commencement of this section, the reference to an offence relating to inland revenue shall be taken to include a reference to—
(a)an offence relating to contributions, statutory sick pay or statutory maternity pay, or
(b)an offence under regulations made under Part III of the M4Pension Schemes Act 1993 or Part III of the M5Pension Schemes (Northern Ireland) Act 1993.
(6)In Schedule 2 to the M6Social Security Contributions and Benefits Act 1992 (levy of Class 4 contributions with income tax) and Schedule 2 to the M7Social Security Contributions and Benefits (Northern Ireland) Act 1992, paragraph 6(2) (which is superseded by subsection (1) above) shall cease to have effect.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 M8Social Security Contributions and Benefits (Northern Ireland) Act 1992.
Textual Amendments
F1S. 3(3)(c) omitted (11.11.1999) by virtue of 1999 c. 30, s. 81, Sch. 11 para. 30 and expressed to be repealed (6.4.2000) by 1999 c. 30, s. 88, Sch. 13 Pt. VI; S.I. 1999/3420, art. 4
Commencement Information
I1S. 3 partly in force; s. 3 not in force at Royal Assent see s. 28(3); s. 3(1)-(3)(a)-(b)(d)-(f)(4)-(7) in force at 1.4.1999 by S.I. 1999/527, art. 2(b), Sch. 2
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