The Social Security (Miscellaneous Amendments No. 2) Regulations 2015

Statutory Instruments

2015 No. 478

Social Security

The Social Security (Miscellaneous Amendments No. 2) Regulations 2015

Made

3rd March 2015

Laid before Parliament

4th March 2015

Coming into force in accordance with regulation 1

These Regulations are made by the Treasury and the Commissioners for Her Majesty’s Revenue and Customs with the concurrence of the Secretary of State in relation to regulations 14, 17, 21 and 25 and the Department for Social Development(1) in relation to regulations 14, 17, 21 and 26.

The powers exercised by the Treasury are those conferred by sections 1(6) and (7), 2(2)(b) and (2A), 3(2) and (3), 12(6), 13(1) and (7), 19(3) and (5A), 119 and 175(3) and (4) of, and paragraphs 7B, 7BB, and 8(1)(q) and (1A) of Schedule 1 to, the Social Security Contributions and Benefits Act 1992(2), sections 1(6) and (7), 2(2)(b) and (2A), 3(2) and (3), 12(6), 13(1) and (7), 19(3) and (5A), 119 and 171(3) and (4) of, and paragraphs 7B, 7BB and 8(1)(q) and (1A) of Schedule 1 to, the Social Security Contributions and Benefits (Northern Ireland) Act 1992(3),

and section 3 of the National Insurance Contributions Act 2015(4) and now exercisable by them.

The powers exercised by the Commissioners for Her Majesty’s Revenue and Customs are those conferred by sections 17 and 175(4) of and paragraph 6 of Schedule 1 to, the Social Security Contributions and Benefits Act 1992(5) and sections 17 and 171(4) of, and paragraph 6 of Schedule 1 to, the Social Security Contributions and Benefits (Northern Ireland) Act 1992(6) and now exercisable by them(7).

(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(6) was amended by paragraph 56 of Schedule 7 to the Social Security Act 1998 (c. 14) (“the SSA 1998”); section 1(7) was inserted by paragraph 1 of Schedule 3 to the Social Security Contributions (Transfer of Functions etc) Act 1999 (c. 2) (“the Transfer Act”); section 2(2A) was inserted by paragraph 2 of Schedule 3 to the Transfer Act and substituted by paragraph 2 of Schedule 11 to the Welfare Reform and Pensions Act 1999 (c. 30); section 3 was amended, and the power to make regulations under it transferred to the Treasury with the concurrence of the Secretary of State, by paragraph 3 of Schedule 3 to the Transfer Act; section 12(6) was amended by paragraph 13 of Schedule 3 to the Transfer Act; section 13 was amended by paragraph 14 of Schedule 3 to the Transfer Act. The amount in section 13(1) was last substituted by S.I. 2014/475; section 19(3) was amended by paragraphs 1 and 5 of Schedule 1 to the National Insurance Contributions Act 2002 (c. 19) (“the NICs Act 2002”); section 19(5A) was inserted by paragraph 19 of Schedule 3 to the Transfer Act; section 119 was amended by paragraph 25 of Schedule 3 and paragraph 7 of Schedule 7 to the Transfer Act and paragraph 69 of Schedule 7 to the SSA 1998; section 175(4) was amended by paragraph 29 of Schedule 3 to the Transfer Act; paragraph 7B of Schedule 1 was inserted by section 57 of the SSA and amended by paragraph 38 of Schedule 3, paragraph 7 of Schedule 9 and Part 1 of Schedule 10 to the Transfer Act, section 76 of the Child Support, Pensions and Social Security Act 2000 (c. 19) and paragraph 185 of Schedule 6 to the Income Tax (Pensions and Earnings) Act 2003 (c. 1) (“ITEPA”); paragraph 7BB of Schedule 1 was inserted by paragraphs 1 and 9 of Schedule 1 to the National Insurance Contributions Act 2015 (c. 5) (“the NICs Act 2015”); paragraph 8 of Schedule 1 provides for regulations to be made by the appropriate authority; paragraph 8(1A) of Schedule 1 (which was inserted by paragraph 39 of Schedule 3 to the Transfer Act) provides that the “appropriate authority” means the Treasury.

(3)

1992 c. 7. Section 1(6)(a) and (c) were amended by paragraph 38(3) of Schedule 6 to the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (NI 10)) (“the 1998 Order”); section 1(7) was amended 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 2(2A) was inserted by paragraph 3 of Schedule 3 to the Transfer Order and substituted by paragraph 10 of Schedule 11 to the Welfare Reform and Pensions Act 1999; section 12(6) was amended by paragraph 14 of Schedule 3 to the Transfer Order; section 13(1) was amended by paragraph 15(2) of Schedule 3 to the Transfer Order and by S.I. 2014/475; section 13(7) was amended by paragraph 15(4) of Schedule 3 to the Transfer Order;; section 19(3) was amended by paragraph 24 of Schedule 1 to the NICs Act 2002; section 19(5A) was inserted by S.I. 1999/671 and S.R. 1999/149; section 119 was amended by S.I. 1999/671, S.R. 1999/149, S.I. 1998/1506 (N.I. 10), S.R. 1999/310, S.R. 1999/371 and S.R. 1999/428; paragraph 7B of Schedule 1 was inserted by article 54 of the 1998 Order and amended by paragraph 37 of Schedule 3, paragraph 5 of Schedule 8 and Schedule 9 to the Transfer Order, section 80 of the Child Support, Pensions and Social Security Act 2000 and paragraph 204 of Schedule 6 to ITEPA; paragraph 7BB of Schedule 1 was inserted by paragraph 18(3) of Schedule 1 to the NICs Act 2015; paragraph 8(1A) of Schedule 1 was inserted by paragraph 38(3) of Schedule 3 to the Transfer Order, the paragraph provides for regulations to be made by the appropriate authority, sub-paragraph (1A) provides that the “appropriate authority” means the Treasury.

(4)

2015 c.5.

(5)

Section 17 was amended by paragraph 17 of Schedule 3 to the Transfer Act and paragraph 4 of Schedule 1 to the NICs Act 2002; paragraph 6(1) was substituted by paragraph 77(8) of Schedule 7 to the SSA and subsequently amended by paragraph 35(2) of Schedule 3 to the Transfer Act and paragraph 185 of Schedule 6 to ITEPA.

(6)

Section 17 was amended by S.I. 1999/671 and S.R. 1999/149 and paragraph 23 of Schedule 1 and Schedule 2 to the NICs Act 2002; paragraph 6(1) was substituted by paragraph 58(8) of Schedule 6 to the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)) and subsequently amended by paragraph 34(2) of Schedule 3 to the Transfer Order and paragraph 204 of Schedule 6 to ITEPA.

(7)

Section 17 provides for regulations to be made by the Inland Revenue (defined by section 122 as meaning the Commissioners of Inland Revenue). The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that a reference to the Commissioners of Inland Revenue (however expressed) shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.