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Changes over time for: Cross Heading: Social Security Administration (Northern Ireland) Act 1992 (c. 8)
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Status:
Point in time view as at 01/04/2009.
Changes to legislation:
Finance Act 2008, Cross Heading: Social Security Administration (Northern Ireland) Act 1992 (c. 8) is up to date with all changes known to be in force on or before 18 February 2025. 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.![Help about Changes to Legislation](/images/chrome/helpIcon.gif)
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Changes to Legislation
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Social Security Administration (Northern Ireland) Act 1992 (c. 8)U.K.
85U.K.In section 104ZA of the Social Security Administration (Northern Ireland) Act 1992 (Class 1, 1A, 1B or 2 contributions: powers to call for documents etc), for subsections (1) and (2) substitute—
“(1)Schedule 36 to the Finance Act 2008 (information and inspection powers) applies for the purpose of checking a person's position as regards relevant contributions as it applies for the purpose of checking a person's tax position, subject to the modifications in subsection (2).
(2)That Schedule applies as if—
(a)references to any provision of the Taxes Acts were to any provision of this Act or the Contributions and Benefits Act relating to relevant contributions,
(b)references to prejudice to the assessment or collection of tax were to prejudice to the assessment of liability for, and payment of, relevant contributions,
(c)the reference to information relating to the conduct of a pending appeal relating to tax were a reference to information relating to the conduct of a pending appeal relating to relevant contributions, and
(d)paragraphs 21, 35(4)(b), 36 and 37(2) of that Schedule (restrictions on giving taxpayer notice where taxpayer has made tax return) were omitted.”
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