Statutory Instruments
Social Security
Terms And Conditions Of Employment
Made
at 9.29 a.m. on 16th December 2021
Laid before Parliament
at 2.00 p.m. on 16th December 2021
Coming into force
17th December 2021
The Secretary of State, with the concurrence of the Commissioners for Her Majesty’s Revenue and Customs(1), makes the following Regulations in exercise of the powers conferred by sections 14(2)(b), 189(1), (4) and (5) and 191 of the Social Security Administration Act 1992(2).
In accordance with section 173(1)(a) of the Social Security Administration Act 1992(3), it appears to the Secretary of State that by reason of the urgency of this matter it is inexpedient to refer the proposals in respect of these Regulations to the Social Security Advisory Committee.
By virtue of section 14(2) and 191 of the Social Security Administration Act 1992 (c. 5) regulations made by the Secretary of State pursuant to section 14(2) of that Act require the concurrence of the Commissioners of Inland Revenue. By virtue of section 50(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11) references to the Commissioners of Inland Revenue in enactments are to be taken as references to the Commissioners for Her Majesty’s Revenue and Customs.
1992 c. 5. Section 14(2) was amended by paragraph 42 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2). Section 189(1) was amended by paragraph 109 of Schedule 7 and Schedule 8 to the Social Security Act 1998 (c. 14), by paragraph 57(1) and (2) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), and by Schedule 6 to the Tax Credits Act 2002 (c. 21). Section 189(4) was amended by paragraph 109 of Schedule 7 to the Social Security Act 1998 and by part 1 of Schedule 1 to the Public Bodies (Abolition of the Disability Living Allowance Advisory Board) Order 2013 (S.I. 2013/252). Section 191 is cited for the definition of “prescribe” and was amended by paragraph 10 of Schedule 5 to the Welfare Reform Act 2007 (c. 5).