The Social Security (Contributions) (Amendment No. 2) Regulations 2006

Statutory Instruments

2006 No. 576

SOCIAL SECURITY

The Social Security (Contributions) (Amendment No. 2) Regulations 2006

Made

9th March 2006

Laid before Parliament

10th March 2006

Coming into force

6th April 2006

These Regulations are made by the Treasury and the Commissioners for Her Majesty’s Revenue and Customs.

The powers exercised by the Treasury are those contained in sections 3(2) and (3) and 10(9) of, and paragraph 7B of Schedule 1 to, the Social Security Contributions and Benefits Act 1992 (“the Act”)(1) and sections 3(2) and (3) and 10(9) of, and paragraph 7B of Schedule 1 to, the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (“the Northern Ireland Act”)(2).

The powers exercised by the Commissioners for Her Majesty’s Revenue and Customs are those contained in paragraph 6(1) of Schedule 1 to the Act and paragraph 6(1) of Schedule 1 to the Northern Ireland Act and now vested in them(3).

The Secretary of State and the Department for Social Development(4) concur in the making of these Regulations.

(1)

1992 c. 4. Section 3 has been amended: the relevant amendment is that made by paragraph 3 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2: “the Transfer Act”). Section 10 was substituted by section 74(2) of the Child Support, Pensions and Social Security Act 2000 (c. 19: “the 2000 Act”), and amended by paragraphs 1 and 2 of Schedule 1 to the National Insurance Contributions Act 2002 (c. 19: “the 2002 Act”) and paragraph 174 of Schedule 6, and the relevant entry in Part 1 of Schedule 8, to the Income Tax (Earnings and Pensions) Act 2003 (c. 1: “ITEPA”). Paragraph 7B was inserted by section 57 of the Social Security Act 1998 and amended by paragraph 38 of Schedule 3, and paragraph 7 of Schedule 9, to the Transfer Act.

(2)

1992 c. 7. Section 3 has been amended: the relevant amendment is that made by paragraph 4 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671: “the Transfer Order”). Section 10 was substituted by section 78 of the 2000 Act and amended by paragraph 21 of Schedule 1 to the 2002 Act and paragraph 195 of Schedule 6, and the relevant entry in Part 1 of Schedule 8 to ITEPA. Paragraph 7B was inserted by article 54 of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10) and amended by paragraph 37 of Schedule 3 and the relevant entry in Part I of Schedule 9 to the Transfer Order.

(3)

The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50 of that Act provides that, in so far as it is appropriate in consequence of section 5, a reference, however expressed, to the Commissioners of Inland Revenue is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

(4)

The functions of the Department of Health and Social Services for Northern Ireland under the Northern Ireland Act were transferred to the Department for Social Development by Article 8(b) of, and Part 2 of Schedule 6 to, the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).