Statutory Instruments

2012 No. 817

Social Security

The Social Security (Contributions) (Amendment No. 2) Regulations 2012

Made

13th March 2012

Laid before Parliament

14th March 2012

Coming into force

6th April 2012

These Regulations are made by the Treasury with the concurrence of the Secretary of State and the Department for Social Development(1) in relation to regulations 3 to 6, 7(2), 9 and 11 and to regulation 2 insofar as it relates to the amendments made by regulations 3 to 6, 7(2), 9 and 11.

The powers exercised by the Treasury are those conferred by sections 1(6) and (7), 3(2) and (3), 10(9), 19(1), (2) and (5A), 122(1), and 175(3) and (4) of the Social Security Contributions and Benefits Act 1992(2) and sections 1(6) and (7), 3(2) and (3), 10(9), 19(1), (2) and (5A), 121(1) and 171(3), (4) and (10) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(3) and now exercisable by them.

(1)

The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) 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. (NI) 1999 No. 481).

(2)

1992 c. 4. Section 1 has been amended. The relevant amendment is that made by paragraph 56(3) of Schedule 7 to the Social Security Act 1998 (c. 14). Subsection (7) was inserted by paragraph 1(3) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2: “the Transfer Act”). Section 3 has been amended. The relevant amendment is that made by paragraph 3 of Schedule 3 to 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 subsection (9) was amended by paragraph 174 of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1: “ITEPA 2003”). Section 19(1) was amended by paragraph 5(2) of Schedule 1 to the National Insurance Contributions Act 2002 (c. 19: “the Contributions Act”), and subsection (5A) was inserted by paragraph 19(2) of Schedule 3 to the Transfer Act. Section 122 is cited because of the meaning it ascribes to “prescribe”. Section 175(4) was amended by paragraph 29 of Schedule 3 to the Transfer Act.

(3)

1992 c. 7. Section 1 has been amended. The relevant amendment is that made by paragraph 38(3) of Schedule 6 to the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)). Subsection (7) was inserted by paragraph 2 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671: “the Transfer Order”). Section 3 has been amended. The relevant amendment is that made by paragraph 4 of Schedule 3 to the Transfer Order. Section 10 was substituted by section 78(2) of the 2000 Act and subsection (9) was amended by paragraph 195 of Schedule 6 to ITEPA 2003. Section 19(1) was amended by paragraph 24(2) of Schedule 1 to the Contributions Act and subsection (5A) was inserted by paragraph 19(2) of Schedule 3 to the Transfer Order. Section 121 is cited because of the meaning it ascribes to “prescribe”. Section 171(10) was substituted by paragraph 28 of Schedule 3 to the Transfer Order.