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Child Support, Pensions and Social Security Act 2000
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Changes to legislation:
Child Support, Pensions and Social Security Act 2000, Section 80 is up to date with all changes known to be in force on or before 23 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Section 80:
- s. 70A inserted by 2012 c. 5 Sch. 3 para. 13
- Sch. 7 para. 1(2)(c) inserted by 2007 c. 5 Sch. 5 para. 13
- Sch. 7 para. 6(5A) (5B) inserted by 2012 c. 5 Sch. 11 para. 13(3)
- Sch. 7 para. 6(8)(b) inserted by 2012 c. 5 Sch. 11 para. 13(4)(b)
- Sch. 7 para. 6(8)(a) words in Sch. 7 para. 6(8) renumbered as Sch. 7 para. 6(8)(a) by 2012 c. 5 Sch. 11 para. 13(4)(a)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 70A inserted by 2012 c. 5 Sch. 3 para. 13
- Sch. 7 para. 1(2)(c) inserted by 2007 c. 5 Sch. 5 para. 13
- Sch. 7 para. 6(5A) (5B) inserted by 2012 c. 5 Sch. 11 para. 13(3)
- Sch. 7 para. 6(8)(b) inserted by 2012 c. 5 Sch. 11 para. 13(4)(b)
- Sch. 7 para. 6(8)(a) words in Sch. 7 para. 6(8) renumbered as Sch. 7 para. 6(8)(a) by 2012 c. 5 Sch. 11 para. 13(4)(a)
Commencement Orders yet to be applied to the Child Support, Pensions and Social Security Act 2000
Commencement Orders bringing provisions within this Act into force:
- S.I. 2003/346 art. 2 amendment to earlier commencing SI 2003/192 art. 6
80 Collection etc. of NICs: Northern Ireland.U.K.
This section has no associated Explanatory Notes
(1)Schedule 1 to the M1Social Security Contributions and Benefits (Northern Ireland) Act 1992 (supplementary provisions relating to contributions) shall be amended in accordance with subsections (2) to (5).
(2)In paragraph 7(2)(b) (application of sections 100 to 100D and 102 to 104 of the M2Taxes Management Act 1970 in relation to certain penalties), for “104” there shall be substituted “105”.
(3)For sub-paragraph (2)(e) of paragraph 7B (power to provide for interest to be charged on late payment in the case of payment outside the PAYE system) there shall be substituted—
“(e)require interest to be paid on contributions that are not paid by the due date, and provide for determining the date from which such interest is to be calculated;”.
(4)After sub-paragraph (5) of that paragraph there shall be inserted—
“(5A)Regulations under this paragraph may, in relation to any penalty imposed by such regulations, make provision applying (with or without modifications) any enactment applying for the purposes of income tax that is contained in Part X of the M3Taxes Management Act 1970 (penalties).”
(5)After that paragraph there shall be inserted—
“7BA.The Inland Revenue may by regulations provide for amounts in respect of contributions or interest that fall to be paid or repaid in accordance with any regulations under this Schedule to be set off, or to be capable of being set off, in prescribed circumstances and to the prescribed extent, against any such liabilities under regulations under this Schedule of the person entitled to the payment or repayment as may be prescribed.”
(6)In Article 7(1) of the M4Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (decisions to be made by an Inland Revenue officer and appealable under Article 10)—
(a)sub-paragraph (j) (interest under regulations made by virtue of paragraph 7B(2)(e) of Schedule 1 to the M5Social Security Contributions and Benefits (Northern Ireland) Act 1992) shall cease to have effect; and
(b)in sub-paragraph (l), for “sub-paragraphs (j) and (k)” there shall be substituted “sub-paragraph (k)”, and the words “amount of interest or” shall be omitted.
(7)Subsection (6) has effect in relation to interest accruing on sums becoming due in respect of the tax year beginning with 6th April 2000 or any subsequent tax year.
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