13N.I.The Social Security Administration (Northern Ireland) Act 1992 is amended as follows.
14N.I.In section 110 (legal proceedings), for subsection (5A) there is substituted—
“(5A)In relation to proceedings for an offence under section 108 above—
(a)the reference in subsection (2)(a) above to the Department, and
(b)the reference in subsection (3)(a) above to the Head or a secretary, under secretary or assistant secretary of the Department,
shall have effect as references to the Inland Revenue.”
15N.I.In section 115D (supply of contributions, etc. information held by Inland Revenue), in subsection (1) after “statutory maternity pay” there is inserted “ or functions under Part III of the Pensions Act ”.
16N.I.In section 115E (supply to Inland Revenue for purposes of contributions etc. of information held by Department or Secretary of State), at the end of subsection (2) there is inserted “ or functions under Part III of the Pensions Act ”.
17(1)In section 116 (supply of information held by tax authorities for fraud prevention and verification), for subsection (1) there is substituted—N.I.
“(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 115D 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.”
(2)This amendment shall be deemed to have come into force on 1st April 1999 in place of that made by paragraph 2(2) of Schedule 5 to the M1Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.
Marginal Citations
18(1)In section 145 (adjustments between the Northern Ireland National Insurance Fund and the Consolidated Fund of Northern Ireland)—N.I.
(a)in subsection (1)(a), sub-paragraphs (i) and (ii) are omitted; and
(b)in subsection (3)(a), for “subsection (1)(a) and (b)” there is substituted “ subsection (1)(b) ”.
(2)These amendments shall be deemed to have come into force on 5th October 1999 in place of those made by paragraph 34 of Schedule 2 to the M2Tax Credits Act 1999.
Marginal Citations
19(1)In section 165 (regulations and orders - general), in subsection (9)(c), for “142(7), 145(4)” there is substituted “ 145(4)(a) ”.N.I.
(2)This amendment shall be deemed to have come into force on 1st April 1999 in place of that made by paragraph 49(3) of Schedule 3 to the M3Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.
Marginal Citations