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Statutory Instruments
Terms And Conditions Of Employment
Made
1st February 2024
Laid before Parliament
5th February 2024
Coming into force
8th March 2024
The Secretary of State makes these Regulations in exercise of the powers conferred by sections 171ZC(1A) and (3), 171ZD(3), 171ZE(2), (3), (7) and (8), 171ZK and 175(1), (3) and (4) of the Social Security Contributions and Benefits Act 1992(1), section 5(1)(i) of the Social Security Administration Act 1992(2), and section 8(1) and (2) of the Employment Act 2002(3), and with the concurrence of the Commissioners for His Majesty’s Revenue and Customs(4) in so far as such concurrence is required.
The Social Security Advisory Committee has agreed that proposals in respect of these Regulations need not be referred to it(5).
1992 c. 4. Sections 171ZC, 171ZD, 171ZE, 171ZJ and 171ZK are contained in Part 12ZA, which was inserted by the Employment Act 2002 (c. 22), section 2; Section 171ZC(1A) was inserted by the Children and Families Act 2014 (c. 6), section 123; section 171ZE(2), (7) and (8) were amended by the Work and Families Act 2006 (c. 18), Schedule 1 paragraph 16 and the Children and Families Act, Schedule 7 paragraph 16; section 171ZK was amended by the Children and Families Act, section 122; section 175(1) and (3) have been amended by the Social Security Contributions (Transfer of Functions, etc) Act 1999 (c. 22), Schedule 3 paragraph 29. See section 171ZJ(1) for the definition of “prescribed”. Part 12ZA has been applied, with modifications, to adoptions from overseas by S.I. 2003/499 and to parental order cases by S.I. 2014/2866.
1992 c. 5. Section 5(5) was amended by the Employment Act 2002 (c. 22), Schedule 7, paragraph 11; and the Children and Families Act 2014 (c. 6), Schedule 7, paragraph 24.
Section 8 was amended by the Children and Families Act 2014 (c. 6), Schedule 7, paragraph 52; and the Parental Bereavement (Leave and Pay) Act 2018 (c. 24), Schedule, paragraph 37.
The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for His Majesty’s Revenue and Customs by section 5 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, in so far as is appropriate, be taken as a reference to the Commissioners for His Majesty’s Revenue and Customs.
See sections 172(1) and 173(1)(b) of the Social Security Administration Act 1992.
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