2006 No. 576

Made9th March 2006

Laid before Parliament10th March 2006

Coming into force6th 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 them3.