The Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999

The Contributions and Benefits Act N.I.

2.  In section 1 of the Contributions and Benefits Act (outline of contributory system), after subsection (6) there is inserted— N.I.

“(7) Regulations under subsection (6) above shall be made by the Treasury.”.

Commencement Information

I1 Sch. 3 para. 2 not in force at made date, see art. 1

I2 Sch. 3 para. 2 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

3.  In section 2 of that Act (categories of earners), after subsection (2) there is inserted— N.I.

“(2A) Regulations under subsection (2)(a) above shall be made by the Treasury with the concurrence of the Department.”.

Commencement Information

I3 Sch. 3 para. 3 not in force at made date, see art. 1

I4 Sch. 3 para. 3 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

4.  In section 3 of that Act (“earnings” and “earner”), at the end of subsection (2) there is inserted “by regulations made by the Treasury with the concurrence of the Department”. N.I.

Commencement Information

I5 Sch. 3 para. 4 not in force at made date, see art. 1

I6 Sch. 3 para. 4 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

5.  In section 4 of that Act (payments treated as remuneration and earnings), after subsection (6)(1) there is added— N.I.

“(7) Regulations under this section shall be made by the Treasury with the concurrence of the Department.”.

Commencement Information

I7 Sch. 3 para. 5 not in force at made date, see art. 1

I8 Sch. 3 para. 5 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

6.  In section 5 of that Act (earnings limits for Class 1 contributions), after subsection (3) there is added— N.I.

“(4) Regulations under this section shall be made by the Treasury.”.

Commencement Information

I9 Sch. 3 para. 6 not in force at made date, see art. 1

I10 Sch. 3 para. 6 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

7.  In section 6 of that Act (liability for Class 1 contributions), after subsection (6) there is added— N.I.

“(7) Regulations under any provision of this section shall be made by the Treasury.”.

Commencement Information

I11 Sch. 3 para. 7 not in force at made date, see art. 1

I12 Sch. 3 para. 7 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

8.—(1) Section 7 of that Act (definition of “secondary contributor”) is amended as follows. N.I.

(2) In subsection (2), for “Department” there is substituted “Treasury”.

(3) After that subsection there is added—

“(3) Regulations under any provision of this section shall be made by the Treasury.”.

Commencement Information

I13 Sch. 3 para. 8 not in force at made date, see art. 1

I14 Sch. 3 para. 8 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

9.  In section 8 of that Act (calculation of primary Class 1 contributions), after subsection (4) there is added— N.I.

“(5) Regulations under subsection (3) above shall be made by the Treasury.”.

Commencement Information

I15 Sch. 3 para. 9 not in force at made date, see art. 1

I16 Sch. 3 para. 9 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

10.  In section 9(2) of that Act (calculation of secondary Class 1 contributions) at the end there is added— N.I.

“(4) Regulations under subsection (1) above shall be made by the Treasury.”.

Commencement Information

I17 Sch. 3 para. 10 not in force at made date, see art. 1

I18 Sch. 3 para. 10 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

11.—(1) Section 10 of that Act (Class 1A contributions) is amended as follows. N.I.

(2) In subsection (7)—

(a) for “Regulations may” there is substituted “The Treasury may by regulations”, and

(b) for “Department” there is substituted “Treasury”.

(3) In subsection (9), for “Regulations may” there is substituted “The Treasury may by regulations”.

Commencement Information

I19 Sch. 3 para. 11 not in force at made date, see art. 1

I20 Sch. 3 para. 11 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

12.  In section 10A(7)(3) of that Act (Class 1B contributions), for “Regulations may” there is substituted “The Treasury may by regulations”. N.I.

Commencement Information

I21 Sch. 3 para. 12 not in force at made date, see art. 1

I22 Sch. 3 para. 12 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

13.  In section 11 of that Act (liability for Class 2 contributions), in subsections (3) and (4), for “Regulations may” there is substituted “The Treasury may by regulations”. N.I.

Commencement Information

I23 Sch. 3 para. 13 not in force at made date, see art. 1

I24 Sch. 3 para. 13 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

14.  In section 12 of that Act (late paid Class 2 contributions), in subsections (4) and (6), for “Department” there is substituted “Treasury”. N.I.

Commencement Information

I25 Sch. 3 para. 14 not in force at made date, see art. 1

I26 Sch. 3 para. 14 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

15.—(1) Section 13 of that Act (Class 3 contributions) is amended as follows. N.I.

(2) In subsection (1), for “Regulations shall” there is substituted “The Treasury shall by regulations”.

(3) In subsection (3), for “Regulations may” there is substituted “The Department may by regulations”.

(4) In subsection (7), for “Department” there is substituted “Treasury”.

Commencement Information

I27 Sch. 3 para. 15 not in force at made date, see art. 1

I28 Sch. 3 para. 15 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

16.  In section 14 of that Act (restriction on right to pay Class 3 contributions), after subsection (4)(4) there is added— N.I.

“(5) Regulations under subsection (1) or (2) above shall be made by the Treasury.”.

Commencement Information

I29 Sch. 3 para. 16 not in force at made date, see art. 1

I30 Sch. 3 para. 16 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

17.—(1) Section 17 of that Act (exceptions, deferment and incidental matters relating to Class 4 contributions) is amended as follows. N.I.

(2) In subsection (1), for the words from the beginning to “Inland Revenue” there is substituted “The Inland Revenue may by regulations”.

(3) In subsections (3) and (4), for “Regulations may” there is substituted “The Inland Revenue may by regulations”.

(4) Subsection (6) shall cease to have effect.

Commencement Information

I31 Sch. 3 para. 17 not in force at made date, see art. 1

I32 Sch. 3 para. 17 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

18.—(1) Section 18 of that Act (Class 4 contributions recoverable under regulations) is amended as follows. N.I.

(2) In subsection (1), for “Provision may be made by regulations” there is substituted “The Inland Revenue may by regulations make provision”.

(3) In subsection (2), for “regulations may” there is substituted “regulations made by the Inland Revenue may”.

Commencement Information

I33 Sch. 3 para. 18 not in force at made date, see art. 1

I34 Sch. 3 para. 18 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

19.—(1) Section 19 of that Act (general power to regulate liability for contributions) is amended as follows. N.I.

(2) After subsection (5) there is inserted—

“(5A) Regulations under any of subsections (1) to (5) above shall be made by the Treasury.”

(3) In subsection (6), for “Regulations may” there is substituted “The Department may by regulations”.

Commencement Information

I35 Sch. 3 para. 19 not in force at made date, see art. 1

I36 Sch. 3 para. 19 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

20.  In section 19A(5) of that Act (Class 1, 1A or 1B contributions paid in error), after subsection (2) there is added— N.I.

“(3) Regulations under subsection (2) above shall be made by the Treasury.”.

Commencement Information

I37 Sch. 3 para. 20 not in force at made date, see art. 1

I38 Sch. 3 para. 20 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

21.—(1) Section 112 of that Act (certain sums to be earnings) is amended as follows. N.I.

(2) In subsection (1), for “Regulations may” there is substituted “The Treasury may by regulations made with the concurrence of the Department”.

(3) After subsection (2) there is inserted—

“(2A) Regulations under subsection (2) above shall be made by the Treasury with the concurrence of the Department.”.

Commencement Information

I39 Sch. 3 para. 21 not in force at made date, see art. 1

I40 Sch. 3 para. 21 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

22.—(1) Section 116 of that Act (application of that Act and the Administration Act to Her Majesty’s forces) is amended as follows. N.I.

(2) In subsection (2)—

(a) for “The Secretary of State may” there is substituted “The Treasury may with the concurrence of the Secretary of State”, and

(b) for “he thinks” there is substituted “the Treasury think”.

(3) In subsection (3), for “made by the Secretary of State” there is substituted “made by the Treasury with the concurrence of the Secretary of State”.

Commencement Information

I41 Sch. 3 para. 22 not in force at made date, see art. 1

I42 Sch. 3 para. 22 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

23.  In section 117(1) of that Act (application of that Act and the Administration Act to mariners, airmen, etc.)— N.I.

(a) for “The Department may” there is substituted “The Treasury may with the concurrence of the Department”, and

(b) for “the Department thinks” there is substituted “the Treasury think”.

Commencement Information

I43 Sch. 3 para. 23 not in force at made date, see art. 1

I44 Sch. 3 para. 23 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

24.  In section 118 of that Act (married women and widows)— N.I.

(a) for “The Department may” there is substituted “The Treasury may with the concurrence of the Department”, and

(b) for “the Department thinks” there is substituted “the Treasury think”.

Commencement Information

I45 Sch. 3 para. 24 not in force at made date, see art. 1

I46 Sch. 3 para. 24 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

25.  In section 119 of that Act (persons outside Northern Ireland)— N.I.

(a) for “The Department may” there is substituted “The Treasury may with the concurrence of the Department”, and

(b) for “Department thinks” there is substituted “the Treasury think”.

Commencement Information

I47 Sch. 3 para. 25 not in force at made date, see art. 1

I48 Sch. 3 para. 25 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

26.  In section 120(1) of that Act (treatment of voidable marriages, etc.), after “Regulations”, in the first place where it occurs, there is inserted “made by the Treasury with the concurrence of the Department”. N.I.

Commencement Information

I49 Sch. 3 para. 26 not in force at made date, see art. 1

I50 Sch. 3 para. 26 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

27.  In section 121 of that Act (interpretation of Parts I to VI and supplementary provisions)— N.I.

(a) in subsection (2), after “Regulations” there is inserted “made by the Treasury with the concurrence of the Department”, and

(b) in subsection (3), for “by regulations” there is substituted “by the Treasury by regulations made with the concurrence of the Department”.

Commencement Information

I51 Sch. 3 para. 27 not in force at made date, see art. 1

I52 Sch. 3 para. 27 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

28.—(1) Section 171 of that Act (regulations and orders: general) is amended as follows. N.I.

(2) In subsection (2), for the words from the beginning to “or orders” there is substituted “Any power conferred by this Act on the Department to make regulations or orders”.

(3) For subsection (10) there is substituted—

“(10) Any power of the Secretary of State, the Treasury or the Commissioners of Inland Revenue under this Act to make regulations or orders is exercisable by statutory instrument, and subsections (3) to (5) above apply to those regulations or orders as they apply to regulations or orders made by the Department.”.

(4) In subsection (11), for the words from “under” to “regulations” there is substituted “to make an order under section 155A(1) above or regulations under section 116, 155A(4), 157 or 163 above”.

Commencement Information

I53 Sch. 3 para. 28 not in force at made date, see art. 1

I54 Sch. 3 para. 28 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

29.—(1) Section 172 of that Act (Assembly, etc. control of regulations and orders) is amended as follows. N.I.

(2) In subsection (2)(a)—

(a) for “19(4) to (6)” there is substituted “19(6)”, and

(b) “11(3), 18(1)” and “117, 118” are omitted.

(3) Subsection (3)(a) is omitted.

(4) In subsection (9), for the words from the beginning to “below” there is substituted “Subject to subsections (11), (11A) and (11B) below,” and after “Secretary of State” there is inserted “, the Treasury or the Commissioners of Inland Revenue”.

(5) After subsection (11) there is inserted—

“(11A) A statutory instrument containing (whether alone or with other provisions) regulations made by virtue of section 11(3), 18, 19(4) and (5), 117 or 118 or an order under section 155A shall not be made unless a draft of the instrument has been laid before Parliament and been approved by resolution of each House of Parliament.

(11B) Subsection (11A) above does not apply to a statutory instrument by reason only that it contains regulations under section 117 which the instrument states are made for the purpose of making provision consequential on provision under section 129 of the Administration Act.”.

Commencement Information

I55 Sch. 3 para. 29 not in force at made date, see art. 1

I56 Sch. 3 para. 29 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

30.  In paragraph 1 of Schedule 1 to that Act (Class 1 contributions where earner employed in more than one employment), after sub-paragraph (8) there is inserted— N.I.

“(8A) Regulations under any provision of this paragraph shall be made by the Inland Revenue.”.

Commencement Information

I57 Sch. 3 para. 30 not in force at made date, see art. 1

I58 Sch. 3 para. 30 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

31.  In paragraph 2 of Schedule 1 to that Act (earnings not paid at normal intervals), after “Regulations” there is inserted “made by the Inland Revenue”. N.I.

Commencement Information

I59 Sch. 3 para. 31 not in force at made date, see art. 1

I60 Sch. 3 para. 31 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

32.  In paragraph 3 of Schedule 1 to that Act (method of paying Class 1 contributions), after sub-paragraph (5)(6) there is added— N.I.

“(6) Regulations under any provision of this paragraph shall be made by the Inland Revenue.”.

Commencement Information

I61 Sch. 3 para. 32 not in force at made date, see art. 1

I62 Sch. 3 para. 32 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

33.  In paragraphs 4, 5(7) and 5A(8) of Schedule 1 to that Act (supplementary provisions relating to contributions of Classes 1, 1A and 1B), after “Regulations” there is inserted “made by the Inland Revenue”. N.I.

Commencement Information

I63 Sch. 3 para. 33 not in force at made date, see art. 1

I64 Sch. 3 para. 33 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

34.—(1) Paragraph 6 of Schedule 1 to that Act (power to combine collection of contributions with tax) is amended as follows. N.I.

(2) In sub-paragraph (1), for “with the concurrence of” there is substituted “by”.

(3) Sub-paragraph (8) is omitted.

Commencement Information

I65 Sch. 3 para. 34 not in force at made date, see art. 1

I66 Sch. 3 para. 34 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

35.—(1) Paragraph 7 of Schedule 1 to that Act (special penalties in the case of certain returns) is amended as follows. N.I.

(2) In sub-paragraph (6), for “be apportioned between the Inland Revenue and the Department” there is substituted “for the purposes of making any payment into the National Insurance Fund be apportioned between income tax and contributions”.

(3) Sub-paragraph (7) is omitted.

(4) In sub-paragraph (8), for “Sub-paragraphs (6) and (7)” there is substituted “Sub-paragraph (6)”.

Commencement Information

I67 Sch. 3 para. 35 not in force at made date, see art. 1

I68 Sch. 3 para. 35 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

36.  In paragraph 7A(2)(9) of Schedule 1 to that Act (penalties for fraud or negligence in making contributions return), after “regulations” there is inserted “made by the Treasury”. N.I.

Commencement Information

I69 Sch. 3 para. 36 not in force at made date, see art. 1

I70 Sch. 3 para. 36 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

37.  In paragraph 7B(1)(10) of Schedule 1 to that Act (collection of contributions by Department) for “Regulations may” there is substituted “The Treasury may by regulations”. N.I.

Commencement Information

I71 Sch. 3 para. 37 not in force at made date, see art. 1

I72 Sch. 3 para. 37 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

38.—(1) Paragraph 8 of Schedule 1 to that Act (general regulation-making powers) is amended as follows. N.I.

(2) In sub-paragraph (1), for “Regulations may” there is substituted “The appropriate authority may by regulations”.

(3) After sub-paragraph (1) there is inserted—

“(1A) In sub-paragraph (1), “the appropriate authority” means the Treasury, except that, in relation to—

(a) provision made by virtue of paragraph (d) of that sub-paragraph, and

(b) provision made by virtue of paragraph (q) of that sub-paragraph in relation to the matters referred to in paragraph (d),

it means the Department.”

(4) In sub-paragraph (2), for “made by the Department” there is substituted “made by the Inland Revenue”.

(5) In sub-paragraph (3)(a), for “Department of Finance and Personnel” there is substituted “Treasury”.

Commencement Information

I73 Sch. 3 para. 38 not in force at made date, see art. 1

I74 Sch. 3 para. 38 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

39.  In paragraph 9 of Schedule 1 to that Act (determination of person’s age for purposes of contributions), for “Regulations may” there is substituted “The Treasury may by regulations”. N.I.

Commencement Information

I75 Sch. 3 para. 39 not in force at made date, see art. 1

I76 Sch. 3 para. 39 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

40.  In paragraph 10(1) of Schedule 1 to that Act (sickness payments counting as remuneration), for “Regulations may” there is substituted “The Treasury may by regulations”. N.I.

Commencement Information

I77 Sch. 3 para. 40 not in force at made date, see art. 1

I78 Sch. 3 para. 40 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

(1)

Subsection (6) was added by Article 47(2) of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)).

(2)

Section 9 was substituted by Article 48(4) of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)).

(3)

Section 10A was inserted by Article 50 of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)).

(4)

Subsection (4) was added by paragraph 41 of Schedule 6 to the Social Security (Northern Ireland) Order 1998.

(5)

Section 19A was inserted by Article 51 of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I.10)).

(6)

Sub-paragraph (5) was added by Article 52(b) of the Social Security (Northern Ireland) Order 1998.

(7)

Paragraph 5 was substituted by paragraph 58(6) of Schedule 6 to the Social Security (Northern Ireland) Order 1998.

(8)

Paragraph 5A was inserted by paragraph 58(7) of Schedule 6 to the Social Security (Northern Ireland) Order 1998.

(9)

Paragraph 7A was inserted by Article 53(2) of the Social Security (Northern Ireland) Order 1998.

(10)

Paragraph 7B was inserted by Article 54 of the Social Security (Northern Ireland) Order 1998.