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

The Contributions and Benefits Act

1.  In section 12 of the Contributions and Benefits Act (late paid Class 2 contributions), in subsection (7), after “commences” there is inserted—

“(aa) civil proceedings in a magistrates' court commence when a complaint is made;”.

2.  In section 19A(1)(c)(1) of that Act (Class 1, 1A or 1B contributions paid in error), for “Department” there is substituted “Inland Revenue”.

3.  In paragraph 6(4A)(2) of Schedule 1 to that Act (power to combine collection of contributions with tax), for “this paragraph” there is substituted “sub-paragraph (1) above”.

4.—(1) Paragraph 7A(3) of Schedule 1 to that Act (power to combine collection of contributions with tax) is amended as follows.

(2) In sub-paragraph (2)—

(a) after “or to the” there is inserted “other”, and

(b) for “Department” there is substituted “Inland Revenue”.

(3) In sub-paragraph (3)—

(a) in paragraph (b) for “Department” there is substituted “Inland Revenue”, and

(b) in paragraph (e), for “Department, in its” there is substituted “Inland Revenue, in their”.

5.—(1) Paragraph 7B(4) of Schedule 1 to that Act (collection of contributions) is amended as follows.

(2) In the italic heading immediately preceding the paragraph, for “by the Department” there is substituted “otherwise than through PAYE system”.

(3) In sub-paragraph (1), for the words from “prescribed” to the end there is substituted “prescribed, Class 1, Class 1A, Class 1B or Class 2 contributions shall be paid to the Inland Revenue in a manner different from that in which income tax in relation to which regulations under section 203 of the Income and Corporation Taxes Act 1988 (PAYE) apply is payable.”.

(4) In sub-paragraph (2)—

(a) for “Department”, in each place where it occurs, there is substituted “Inland Revenue”, and

(b) in paragraph (e), the words “subject to sub-paragraph (4) below,” are omitted.

(5) Sub-paragraphs (4) and (6) are omitted.

(6) In sub-paragraph (5)—

(a) in paragraph (b), the words “subject to sub-paragraph (6) below,” are omitted and for “Department” there is substituted “Inland Revenue”, and

(b) in paragraph (e), for “Department, in its” there is substituted “Inland Revenue, in their”.

(7) In sub-paragraph (7), for “Department”, “charges” and “imposes” there are substituted respectively “Inland Revenue”, “charge” and “impose”.

6.  Paragraph 7C(5) of Schedule 1 to that Act (interest and penalties chargeable concurrently with Inland Revenue) shall cease to have effect.

(1)

Section 19A was inserted by Article 51 of the Social Security (Northern Ireland) Order 1998.

(2)

Paragraph 6(4A) was inserted by paragraph 58(11) of Schedule 6 to the Social Security.

(3)

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

(4)

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

(5)

Paragraph 7C was inserted by Article 55 of the Social Security (Northern Ireland) Order 1998.