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The National Insurance Contribution Credits (Transfer of Functions) Order 2009

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EXPLANATORY NOTE

(This note is not part of the Order)

This Order provides for certain decisions with respect to crediting National Insurance Contributions for parents and carers to be made by the Commissioners for Her Majesty’s Revenue and Customs.

Article 2 provides that a decision of the Secretary of State under section 23A (contributions credits for relevant parents and carers) of the Social Security Contributions and Benefits Act 1992 (c. 4) is to be made by the Commissioners for Her Majesty’s Revenue and Customs where that decision relates to crediting of contributions by virtue of an award of child benefit or by virtue of being a foster parent.

Article 3 provides that the provisions of Chapter 2 (social security decisions and appeals) of Part 1 (decisions and appeals) of the Social Security Act 1998 (c. 14) apply to decisions of the Commissioners for Her Majesty’s Revenue and Customs under section 23A rather than the provisions of Part 2 (decisions and appeals) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2).

Article 4 provides for references to the Secretary of State under those provisions, where necessary, to be read as references to the Commissioners for Her Majesty’s Revenue and Customs.

Article 5 amends section 23A of the Social Security Contributions and Benefits Act 1992 to enable regulations under that section to provide for the provision of information to Her Majesty’s Revenue and Customs.

A full impact assessment has not been produced for this instrument as it has no impact on the private or voluntary sectors.

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