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(1)Contributions shall be under the care and management of the Board.
(2)Subject to subsection (3) below, for the purposes of the [1890 c. 21.] Inland Revenue Regulation Act 1890 (“the 1890 Act”) the definition of “inland revenue” in section 39 of that Act shall be taken to include contributions.
(3)The following provisions of the 1890 Act shall not apply in relation to contributions—
(a)section 13 (duty of Commissioners in relation to collection and the keeping of accounts), so far as relating to the keeping of accounts,
(b)sections 21 and 22 (proceedings for fines, etc),
(c)section 27 (officers may conduct proceedings before justices),
(d)section 32 (power to reward informers),
(e)section 34 (expenses of prosecutions), and
(f)section 35 (power to mitigate fines and stay proceedings).
(4)The reference in section 10 of the [1866 c. 39.] Exchequer 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 [1970 c. 9.] Taxes 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 [1993 c. 48.] Pension Schemes Act 1993 or Part III of the [1993 c. 49.] Pension Schemes (Northern Ireland) Act 1993.
(6)In Schedule 2 to the [1992 c. 4.] Social Security Contributions and Benefits Act 1992 (levy of Class 4 contributions with income tax) and Schedule 2 to the [1992 c. 7.] Social Security Contributions and Benefits (Northern Ireland) Act 1992, paragraph 6(2) (which is superseded by subsection (1) above) shall cease to have effect.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 [1992 c. 7.] Social Security Contributions and Benefits (Northern Ireland) Act 1992.
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