The Social Security (Contributions) (Amendment No. 3) Regulations 2023

Statutory Instruments

2023 No. 309

Social Security

The Social Security (Contributions) (Amendment No. 3) Regulations 2023

Made

at 2.00 p.m. on 13th March 2023

Laid before Parliament

14th March 2023

Coming into force

5th April 2023

The Treasury make the following Regulations in exercise of the powers conferred by sections 1(6) and (7), 12(6), 13(1) and (7) and 175(3) of the Social Security Contributions and Benefits Act 1992(1) and sections 1(6) and (7), 12(6), 13(1) and (7) and 171(3) and (10) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(2) and now exercisable by them.

(1)

1992 c. 4; section 1(6) was amended by paragraph 56 of Schedule 7 to the Social Security Act 1998 (c. 14); 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”) so that the powers to make regulations in section 1(6) became exercisable by the Treasury; section 12(6) was amended by paragraph 13 of Schedule 3 to the Transfer Act, so that the power to make regulations became exercisable by the Treasury, and by paragraph 4(6) of Schedule 1 to the National Insurance Contributions Act 2015 (c. 5) (“the NICA 2015”); section 13(1) and (7) was amended by paragraph 14 of Schedule 3 to the Transfer Act so that the powers to make regulations became exercisable by the Treasury; the amount of a Class 3 contribution in section 13(1) was amended for tax year 2020-21 by S.I. 2020/299 and for tax year 2022-23 by S.I. 2022/232.

(2)

1992 c. 7; section 1(6) was amended by paragraph 38(3) of Schedule 6 to the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)); section 1(7) was inserted by paragraph 2 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order (S.I. 1999/671) (“the Transfer Order”) so that the powers to make regulations in section 1(6) became exercisable by the Treasury; section 12(6) was amended by paragraph 14 of Schedule 3 to the Transfer Order, so that the powers to make regulations became exercisable by the Treasury, and by paragraph 13(6) of the NICA 2015; section 13(1) and (7) was amended by paragraphs 15(2) and (4) of Schedule 3 to the Transfer Order so that the powers to make regulations became exercisable by the Treasury; the amount of a Class 3 contribution in section 13(1) was amended for tax year 2020-21 by S.I. 2020/299 and for tax year 2022-23 by S.I. 2022/232; section 171(10) was substituted by paragraph 28(3) of Schedule 3 to the Transfer Order.