Social Security Contributions (Transfer of Functions, etc. ) Act 1999

• (2) In subsection (1), as substituted by paragraph 30(2) of Schedule 1 to this Act, for “out of money provided by Parliament into the National Insurance Fund” there is substituted “ by the Secretary of State out of money provided by Parliament to the Inland Revenue for payment into the National Insurance Fund ”.

• (3) In subsection (4), for the words from “specified” to the end there is substituted

specified— (a) in relation to payments falling to be made by the Secretary of State, by the Secretary of State by order made with the concurrence of the Inland Revenue, or (b) in relation to payments falling to be made by the Inland Revenue, by the Inland Revenue by order.

55

• (1) Section 166 of the Social Security Administration Act 1992 (five-yearly financial review and report) is amended as follows.

• (2) In subsection (3)(b), for “Secretary of State” there is substituted “ Treasury ”.

• (3) In subsection (5)—

• (a) after “Secretary of State”, in the first place where it occurs, there is inserted “ and the Treasury ”, and

• (b) for “Secretary of State”, in the second place where it occurs, there is substituted “ Treasury ”.

56

• (1) In section 177 of the Social Security Administration Act 1992 (co-ordination with Northern Ireland), in subsection (3)(a), for “to make” there is substituted “ to require the making by the Inland Revenue of ”.

• (2) This paragraph shall cease to have effect on the commencement of the repeal by the Northern Ireland Act 1998 of section 177 of the Social Security Administration Act 1992.

57

• (1) Section 189 of the Social Security Administration Act 1992 (general provision on regulations and orders) is amended as follows.

• (2) In subsection (1), after “and to” there is inserted “ any provision providing for an order or regulations to be made by the Treasury or the Inland Revenue and to ”.

• (3) In subsection (8), for “165(4)” there is substituted “ 165(4)(a) ”.

58

In section 190(3)(a) of the Social Security Administration Act 1992 (statutory instruments subject to negative procedure), after “State” there is inserted “ , the Treasury or the Inland Revenue ”.

59

• (1) Schedule 7 to the Social Security Administration Act 1992 (regulations not requiring prior submission to Social Security Advisory Committee) is amended as follows.

• (2) For paragraph 4 there is substituted—

(4) Regulations contained in a statutory instrument which states that it contains only regulations to make provision consequential on regulations under section 5 of the Contributions and Benefits Act.

• (3) Paragraph 5 is omitted.

Social Security Act 1993 (c. 3)

60

• (1) Section 2 of the Social Security Act 1993 (payments into National Insurance Fund out of money provided by Parliament) is amended as follows.

• (2) In subsection (2)—

• (a) for “the Secretary of State with the consent of the Treasury by order provides” there is substituted “ the Treasury by order provide ”, and

• (b) for “Secretary of State”, in the second place where it occurs, there is substituted “ Treasury ”.

• (3) In subsection (5), for “Secretary of State”, “his” and “he thinks” there are substituted respectively “ Treasury ”, “ their ” and “ they think ”.

• (4) Subsections (6) and (7) are omitted.

Jobseekers Act 1995 (c. 18)

61

In section 27(8) of the Jobseekers Act 1995 (employment of long-term unemployed: deductions by employers), the word “and” immediately following the definition of “deductions” is omitted and at the end of the subsection there is inserted—

“prescribed” means specified in or determined in accordance with regulations; and “regulations” means regulations made by the Treasury.

62

In section 35(1) of the Jobseekers Act 1995 (interpretation), in the definition of “prescribed” and the definition of “regulations”, before “means” there is inserted “ , except in section 27 (and in section 36 so far as relating to regulations under section 27), ”.

63

In section 36(4)(a) of the Jobseekers Act 1995 (regulations and orders), after “Secretary of State” there is inserted “ , or (in the case of regulations made by the Treasury) to the Treasury, ”.

64

• (1) Section 38 of the Jobseekers Act 1995 (general financial arrangements) is amended as follows.

• (2) In subsection (2), after “Secretary of State” there is inserted “ or the Commissioners of Inland Revenue ”.

• (3) In subsection (5), for “Secretary of State” and “him” there are substituted respectively “ Commissioners of Inland Revenue ” and “ them ”.

Northern Ireland Act 1998 (c. 47)

65

In section 88 of the Northern Ireland Act 1998 (the Joint Authority), in subsection (3), for the words from “power” onwards there is substituted

power— (a) to require the making by the Commissioners of Inland Revenue of any necessary adjustments between the National Insurance Fund and the Northern Ireland National Insurance Fund, and (b) to make any other necessary financial adjustments.

SCHEDULE 4

Interpretation

1

In any provision of this Schedule “authorised officer” means an officer of the Board authorised by them for the purposes of that provision.

Magistrates’ courts

2

• (1) Any amount which—

• (a) is due by way of contributions or by way of interest or penalty in respect of contributions, and

• (b) does not exceed the prescribed sum,

shall, without prejudice to any other remedy, be recoverable summarily as a civil debt in proceedings commenced in the name of an authorised officer.

• (2) All or any of the sums due from any one person in respect of contributions, or interest or penalties in respect of contributions, (being sums which are by law recoverable summarily) may be included in the same complaint, summons, order, warrant or other document required by law to be laid before justices or to be issued by justices, and every such document shall, as respects each such sum, be construed as a separate document and its invalidity as respects any one such sum shall not affect its validity as respects any other such sum.

• (3) Proceedings under this paragraph in England and Wales may be brought—

• (a) in the case of Class 2 contributions or interest or penalties in respect of such contributions, at any time before the end of the year following the tax year in which the contributor becomes liable to pay the contributions, and

• (b) in any other case, not later than the first anniversary of the day on which the contributions became due.

• (4) In sub-paragraph (1) above, the expression “recoverable summarily as a civil debt” in respect of proceedings in Northern Ireland means recoverable in proceedings under Article 62 of the Magistrates’ Courts (Northern Ireland) Order 1981.

• (5) In this paragraph—

• “the prescribed sum” means the sum for the time being specified in section 65(1) of the Taxes Management Act 1970 (recovery of income tax, etc. in magistrates’ courts);

• “tax year” means the twelve months beginning with 6th April in any year.

County courts

3

• (1) Without prejudice to any other remedy, any sum which is due by way of contributions or by way of interest or penalty in respect of contributions may—

• (a) in England and Wales, and

• (b) in Northern Ireland, where the amount does not exceed the limit specified in Article 10(1) of the County Courts (Northern Ireland) Order 1980,

be sued for and recovered from the person liable as a debt due to the Crown by proceedings in England and Wales in the county court or in Northern Ireland in a county court . . . .

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3) In this paragraph as it applies in Northern Ireland, “county court” means a county court held for a division under the County Courts (Northern Ireland) Order 1980.

• (4) Sections 21 and 42(2) of the Interpretation Act Northern Ireland) 1954 shall apply as if any reference in those provisions to any enactment included a reference to this paragraph, and Part III of the County Courts (Northern Ireland) Order 1980 (general civil jurisdiction) shall apply for the purposes of this paragraph in Northern Ireland.

Sheriff courts in Scotland

4

• (1) In Scotland, any sum which is due by way of contributions or by way of interest or penalty in respect of contributions may, without prejudice to any other remedy, be sued for and recovered from the person liable as a debt due to the Crown by proceedings commenced in the sheriff court in the name of an authorised officer.

• (2) An authorised officer may conduct any proceedings under this paragraph, although not an advocate or solicitor.

• (3) Paragraphs 2 and 3 above shall not apply in Scotland.

General

5

• (1) Proceedings may be brought for the recovery of the total amount of Class 1 or Class 1A contributions which an employer has become liable to pay on a particular date and any sum due by way of interest or penalty in respect of those contributions without distinguishing the amounts which the employer is liable to pay in respect of each employee and without specifying the employees in question; and for the purposes of proceedings under any of paragraphs 2 to 4 above that total amount shall be one cause of action or one matter of complaint.

• (2) Nothing in sub-paragraph (1) above shall prevent the bringing of separate proceedings for the recovery of each of the several amounts of Class 1 or Class 1A contributions which the employer is liable to pay.

SCHEDULE 5

1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

• (1) Section 111 of the Social Security Administration Act 1992 (delay, obstruction etc. of inspector) is amended as follows.

• (2) In subsection (1)—

• (a) in paragraph (a), after “this Act” there is inserted “ other than an Inland Revenue power ”, and

• (b) in paragraph (b), after “this Act” there is inserted “ otherwise than in the exercise of an Inland Revenue power ”.

• (3) After subsection (2) there is inserted—

(3) In subsection (1) “Inland Revenue power” means any power conferred on an officer of the Inland Revenue by section 110ZA above or by virtue of section 110(5) above. (4) Where by virtue of section 110(5) above any power conferred by section 110 above is exercised by an officer of the Inland Revenue, section 98 of the Taxes Management Act 1970 shall apply as if the reference in that section to section 110ZA above included a reference to section 110 above.

5

In section 113 of the Social Security Administration Act 1992 (breach of regulations), in subsection (2)—

• (a) for “Secretary of State”, in both places where it occurs, there is substituted “ Inland Revenue ”, and

• (b) in paragraph (e), for “his” there is substituted “ their ”.

6

Section 114A of the Social Security Administration Act 1992 (which imposes penalties relating to contributions but is not yet in force) shall cease to have effect.

7

• (1) Section 118 of the Social Security Administration Act 1992 (evidence of non-payment) is amended as follows.

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3) Subsections (1A) and (2) shall cease to have effect.

• (4) In subsection (3), the words “as is mentioned in subsection (1) or (2) above” are omitted.

• (5) In subsection (4), for “Secretary of State” there is substituted “ Inland Revenue ”.

• (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9

In section 121B of the Social Security Administration Act 1992 (recovery of contributions etc. in Scotland)—

• (a) in subsection (5), for “Secretary of State,” there is substituted “ Inland Revenue ”, and

• (b) in subsection (6), for “Secretary of State” and “him” there are substituted respectively “ Inland Revenue ” and “ them ”.

10

In section 121C of the Social Security Administration Act 1992 (liability of directors etc. for company’s contributions), for “Secretary of State”, in each place where it occurs, there is substituted “ Inland Revenue ”.

11

• (1) Section 121D of the Social Security Administration Act 1992 (appeals in relation to personal liability notices) is amended as follows.

• (2) For any reference to the Secretary of State there is substituted a reference to the Inland Revenue.

• (3) In subsection (2), for “an appeal tribunal” there is substituted “ the Special Commissioners ”.

• (4) In subsection (5), for the words from “appeal tribunal” to “his” there is substituted “ Special Commissioners shall either dismiss the appeal or remit the case to the Inland Revenue, with any recommendations the Special Commissioners see fit to make, for the Inland Revenue to consider whether to vary their ”.

• (5) In subsection (6), the definitions of “appeal tribunal” and “revise” are omitted and at the end there is inserted—

“the Special Commissioners” means the Commissioners for the special purposes of the Income Tax Acts; “vary” means vary under regulations made under section 10 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999.

12

In section 162 of the Social Security Administration Act 1992 (destination of contributions), after subsection (4) there is inserted—

(4ZA) There shall be paid into the National Insurance Fund so much of any penalty imposed under section 98 of the Taxes Management Act 1970 in a case relating to section 110ZA of this Act (including any penalty imposed by virtue of section 111(4) of this Act) as remains after deduction by the Inland Revenue of the administrative expenses attributable to its recovery. (4ZB) Subsections (4)(b) and (c) and (4ZA) above shall have effect notwithstanding any provision which treats a penalty under section 98 or 98A of the Taxes Management Act 1970 as if it were tax charged in an assessment and due and payable.

SCHEDULE 6

Supply of information

1

In Part VII of the Social Security Administration Act 1992, before section 122 (and the italic heading “Information held by tax authorities” preceding it) there is inserted—

(121E) (1) This section applies to information which is held for the purposes of functions relating to contributions, statutory sick pay or statutory maternity pay— (a) by the Inland Revenue, or (b) by a person providing services to them, in connection with the provision of those services. (2) Information to which this section applies may, and must if an authorised officer so requires, be supplied— (a) to the Secretary of State or the Northern Ireland Department, or (b) to a person providing services to the Secretary of State or the Northern Ireland Department, for use for the purposes of functions relating to social security, child support or war pensions. (3) In subsection (2) “authorised officer” means an officer of the Secretary of State or the Northern Ireland Department authorised for the purposes of this section by the Secretary of State or the Northern Ireland Department. (121F) (1) This section applies to information which is held for the purposes of functions relating to social security, child support or war pensions— (a) by the Secretary of State or the Northern Ireland Department, or (b) by a person providing services to the Secretary of State or the Northern Ireland Department, in connection with the provision of those services. (2) Information to which this section applies may, and must if an officer of the Inland Revenue authorised by the Inland Revenue for the purposes of this section so requires, be supplied— (a) to the Inland Revenue, or (b) to a person providing services to the Inland Revenue, for use for the purposes of functions relating to contributions, statutory sick pay or statutory maternity pay.

2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

After section 122 of the Social Security Administration Act 1992 there is inserted—

(122AA) (1) No obligation as to secrecy imposed by statute or otherwise on persons employed in relation to the Inland Revenue shall prevent information held for the purposes of the functions of the Inland Revenue in relation to contributions, statutory sick pay or statutory maternity pay from being disclosed— (a) to any of the authorities to which this paragraph applies, or any person authorised to exercise any function of that authority, for the purposes of the functions of that authority, or (b) in a case where the disclosure is necessary for the purpose of giving effect to any agreement to which an order under section 179(1) below relates. (2) The authorities to which subsection (1)(a) above applies are— (a) the Health and Safety Executive, (b) the Government Actuary’s Department, (c) the Office for National Statistics, and (d) the Occupational Pensions Regulatory Authority.

4

Section 122A of the Social Security Administration Act 1992 (supply of information by Inland Revenue for purposes of contributions) shall cease to have effect.

5

In section 122B(2)(b) of the Social Security Administration Act 1992 (supply of other government information for fraud prevention and verification), the word “contributions” is omitted.

6

In Schedule 4 to the Social Security Administration Act 1992, the following provisions shall cease to have effect—

• (a) in Part I, the entry “A member or officer of the Commissioners of Inland Revenue”, and

• (b) in Part II, paragraph 4.

7

• (1) Section 158 of the Pension Schemes Act 1993 (disclosure of information between government departments) is amended as follows.

• (2) After subsection (1) there is inserted—

(1A) No obligation as to secrecy imposed by statute or otherwise on persons employed in relation to the Inland Revenue shall prevent information obtained or held for the purposes of Part III of this Act from being disclosed— (a) to the Secretary of State, (b) to the Department of Health and Social Services for Northern Ireland, or (c) to an officer of either of them authorised to receive such information, in connection with the operation of this Act or of any corresponding enactment of Northern Ireland legislation.

• (3) In subsection (5), for “Subsections (1) to (3)” there is substituted “ Subsections (1) and (1A) ”.

• (4) In subsection (6)—

• (a) after “subsection (1)” there is inserted “ or (1A) ”, and

• (b) after paragraph (c) there is inserted

or (ca) for the purposes of Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 or any corresponding provisions of Northern Ireland legislation.

8

In section 158A of the Pension Schemes Act 1993 (disclosure of information to other persons or bodies), after subsection (1) there is inserted—

(1A) The Inland Revenue may, in spite of any obligation as to secrecy or confidentiality imposed by statute or otherwise on them or on their officers, disclose any information received by them in connection with their functions under Part III of this Act to any person specified in the first column of the Table in subsection (1) if they consider that the disclosure would enable or assist the person to discharge the functions specified in relation to the person in the second column of the Table.

Unauthorised disclosure of information

9

• (1) Section 182 of the Finance Act 1989 (disclosure of information) is amended as follows.

• (2) In subsection (1)—

• (a) after “tax functions” there is inserted “or social security functions”, and

• (b) for the words from “those functions” to the end there is substituted—

any of those functions— (a) to tax or duty in the case of any identifiable person, (b) to contributions payable by or in respect of any identifiable person, or (c) to statutory sick pay or statutory maternity pay in respect of any identifiable person.

• (3) After subsection (2) there is inserted—

(2A) In this section “social security functions” means— (a) the functions relating to contributions, statutory sick pay or statutory maternity pay— (i) of the Board and their officers, (ii) of any person carrying out the administrative work of the General Commissioners or the Special Commissioners, and (iii) of any other person providing, or employed in the provision of, services to any person mentioned in sub-paragraph (i) or (ii) above, and (b) the functions under Part III of the Pension Schemes Act 1993 or Part III of the Pension Schemes (Northern Ireland) Act 1993 of the Board and their officers and any other person providing, or employed in the provision of, services to the Board or their officers.

• (4) In subsection (4)—

• (a) in paragraph (b), after the words “tax functions” there is inserted “ or social security functions ”, and

• (b) in paragraph (c), for the words from “tax functions” to the end there is substituted—

tax functions or social security functions— (i) to tax or duty in the case of any identifiable person, (ii) to contributions payable by or in respect of any identifiable person, or (iii) to statutory sick pay or statutory maternity pay in respect of any identifiable person.

• (5) In subsection (5)(b), after “tax or duty” there is inserted “ or to contributions, statutory sick pay or statutory maternity pay ”.

• (6) In subsection (10), after the definition of “the Commissioners” there is inserted—

“contributions” means contributions under Part I of the Social Security Contributions and Benefits Act 1992 or Part I of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

.

Obtaining information for tax purposes from social security authorities

10

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 7

Taxes Management Act 1970 (c. 9)

1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Social Security Contributions and Benefits Act 1992 (c. 4)

4

In section 95(5)(c) of the Social Security Contributions and Benefits Act 1992 (relevant employments), for “or Chapter II of Part I of the Social Security Act 1998” there is substituted “ , Chapter II of Part I of the Social Security Act 1998 or Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999, ”.

5

In section 116(2) of the Social Security Contributions and Benefits Act 1992 (Her Majesty’s forces), after “this Act” there is inserted “ and Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 ”.

6

In section 117(1) of the Social Security Contributions and Benefits Act 1992 (mariners, airmen, etc), after “this Act” there is inserted “ and Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 ”.

7

In section 119 of the Social Security Contributions and Benefits Act 1992 (persons outside Great Britain), after “this Act” there is inserted “ and Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 ”.

8

In section 120(1) of the Social Security Contributions and Benefits Act 1992 (continental shelf operations), after “this Act” there is inserted “ and Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 ”.

9

In paragraph 6 of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (power to combine collection of contributions with tax), for sub-paragraph (4) there is substituted—

(4) Where— (a) a decision relating to contributions falls to be made under or by virtue of section 8, 10 or 11 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999; and (b) the decision will affect a person’s liability for, or the amount of, any interest due in respect of those contributions, regulations under sub-paragraph (1) above shall not require any such interest to be paid until the decision has been made.

10

In paragraph 7 of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (special penalties in the case of certain returns), for sub-paragraph (12) there is substituted—

(12) A penalty under section 98A of that Act as it applies by virtue of this paragraph shall not be imposed where— (a) a decision relating to contributions falls to be made under or by virtue of section 8, 10 or 11 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999, and has not yet been made; and (b) the decision will affect a person’s liability for the penalty, or the amount of it.

11

In paragraph 8 of Schedule 2 to the Social Security Contributions and Benefits Act 1992 (application of Part V of Taxes Management Act 1970 in relation to Class 4 contributions), for the words from “but nothing” to “arising—” there is substituted “ but nothing in this Schedule affects the extent to which the Income Tax Acts apply with respect to any decision falling to be made— ”.

Social Security Administration Act 1992 (c. 5)

12

In section 117 of the Social Security Administration Act 1992 (issues arising in proceedings), as substituted by paragraph 84 of Schedule 7 to the Social Security Act 1998, in subsection (1)(c), after “Secretary of State” there is inserted “ , the Inland Revenue ”.

13

After section 117 of the Social Security Administration Act 1992 there is inserted—

(117A) (1) This section applies to proceedings before a court— (a) for an offence under this Act or the Jobseekers Act 1995; or (b) involving any question as to the payment of contributions (other than a Class 4 contribution recoverable in accordance with section 15 of the Contributions and Benefits Act); or (c) for the recovery of any sums due to the Inland Revenue or the National Insurance Fund. (2) A decision of an officer of the Inland Revenue which— (a) falls within section 8(1) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999; and (b) relates to or affects an issue arising in the proceedings, shall be conclusive for the purposes of the proceedings. (3) If— (a) any such decision is necessary for the determination of the proceedings, and (b) the decision of an officer of the Inland Revenue has not been obtained under section 8 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999, the decision shall be referred to such an officer to be made in accordance (subject to any necessary modifications) with Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999. (4) Subsection (2) above does not apply where, in relation to the decision— (a) an appeal has been brought but not determined; (b) an appeal has not been brought (or, as the case may be, an application for leave to appeal has not been made) but the time for doing so has not yet expired; or (c) an application for variation of the decision has been made under regulations made under section 10 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999. (5) In a case falling within subsection (4) above the court shall adjourn the proceedings until such time as the final decision is known; and that decision shall be conclusive for the purposes of the proceedings.

14

• (1) Section 166 of the Social Security Administration Act 1992 (financial review and report) is amended as follows.

• (2) In subsection (1)(d), for “and Chapter II of Part I of the Social Security Act 1998” there is substituted “ , Chapter II of Part I of the Social Security Act 1998 and Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 ”.

• (3) In subsection (2)(c), for “and Chapter II of Part I of the Social Security Act 1998” there is substituted “ , Chapter II of Part I of the Social Security Act 1998 and Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 ”.

15

• (1) Section 179 of the Social Security Administration Act 1992 (reciprocal agreements with countries outside the United Kingdom) is amended as follows.

• (2) In subsection (3)(a), before the words “and the Contributions” there is inserted “ , Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 ”.

• (3) In subsection (4), before paragraph (b) there is inserted—

(ac) to Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999; and

.

16

After section 180 of the Social Security Administration Act 1992 there is inserted—

(180A) The Inland Revenue may pay such travelling expenses as they may determine— (a) to persons required by them to attend any interview in connection with the operation of the Contributions and Benefits Act, this Act, or Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999; (b) to persons attending local offices in connection with the operation of the Contributions and Benefits Act, this Act, or Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999.

Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)

17

In paragraph 8 of Schedule 2 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (application of Part V of Taxes Management Act 1970 in relation to Class 4 contributions), for the words from “but nothing” to “arising—” there is substituted “ but nothing in this Schedule affects the extent to which the Income Tax Acts apply with respect to any decision falling to be made— ”.

Pension Schemes Act 1993 (c. 48)

18

• (1) Section 167 of the Pension Schemes Act 1993 (application of general provisions relating to administration of social security) is amended as follows.

• (2) In subsection (2), at the end there is inserted—

section 180A (payment of travelling expenses by Inland Revenue).

• (3) Subsection (3) is omitted.

19

• (1) Section 171 of the Pension Schemes Act 1993 (questions arising in proceedings) is amended as follows.

• (2) In subsection (1), for the words from “any such question” to “Secretary of State” there is substituted “ any relevant decision as defined by section 170(3) is made by the Inland Revenue, the decision ”.

• (3) For subsections (2) and (3) there is substituted—

(2) If— (a) any such decision is necessary for the determination of the proceedings, and (b) the decision of the Inland Revenue has not been obtained or an application with respect to the decision has been made under section 9 or 10 of the Social Security Act 1998, the decision shall be referred to the Inland Revenue to be made in accordance (subject to any necessary modifications) with Chapter II of Part I of that Act. (3) Subsection (1) does not apply where, in relation to the decision— (a) an appeal has been brought but not determined, (b) an application for leave to appeal has been made but not determined, (c) an appeal has not been brought (or, as the case may be, an application for leave to appeal has not been made) but the time for doing so has not yet expired, or (d) an application has been made under section 9 or 10 of that Act. (4) In a case falling within subsection (3) the court shall adjourn the proceedings until such time as the final decision is known and that decision shall be conclusive for the purposes of the proceedings.

20

After section 171 of the Pension Schemes Act 1993 there is inserted—

(171A) (1) The Inland Revenue shall prepare, either annually or at such times or intervals as may be prescribed, a report on the standards achieved by their officers in the making of decisions against which, by virtue of section 170(6), an appeal lies to an appeal tribunal constituted under Chapter I of Part I of the Social Security Act 1998. (2) Any report under this section— (a) may be included in any annual report by the Inland Revenue of which a copy is laid before each House of Parliament, or (b) may be annexed to any report of the Secretary of State under section 81 of the Social Security Act 1998. (3) A copy of every report under this section shall be laid before each House of Parliament, unless the report is included in, or annexed to, a report of which a copy is so laid.

Employment Rights Act 1996 (c. 18)

21

• (1) Section 215 of the Employment Rights Act 1996 (employment abroad etc.) is amended as follows.

• (2) In subsection (4), for “the Secretary of State” there is substituted “ an officer of the Commissioners of Inland Revenue ”.

• (3) For subsection (5) there is substituted—

(5) Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (decisions and appeals) shall apply in relation to the determination of any issue by the Inland Revenue under subsection (4) as if it were a decision falling within section 8(1) of that Act.

Social Security Act 1998 (c. 14)

22

• (1) Section 8 of the Social Security Act 1998 (decisions by Secretary of State) is amended as follows.

• (2) In subsection (1)—

• (a) at the end of paragraph (b) there is inserted “ and ”, and

• (b) paragraph (d) and the word “and” immediately preceding it are omitted.

• (3) For subsection (5) there is substituted—

(5) Subsection (1)(c) above does not include any decision which under section 8 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 falls to be made by an officer of the Inland Revenue.

23

In section 10 of the Social Security Act 1998 (decisions superseding earlier decisions)—

• (a) in subsection (1), for “subsections (3) and (4)” there is substituted “ subsection (3) ”, and

• (b) subsection (4) shall cease to have effect.

24

After section 10 of the Social Security Act 1998 there is inserted—

(10A) (1) Regulations may make provision requiring the Secretary of State, where on consideration of any claim or other matter he is of the opinion that there arises any issue which under section 8 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 falls to be decided by an officer of the Inland Revenue, to refer the issue to the Inland Revenue. (2) Regulations under this section may— (a) provide for the Inland Revenue to give the Secretary of State a preliminary opinion on any issue referred to them, (b) specify the circumstances in which an officer of the Inland Revenue is to make a decision under section 8 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 on a reference by the Secretary of State, (c) enable or require the Secretary of State, in specified circumstances, to deal with any other issue arising on consideration of the claim or other matter pending the decision on the referred issue, and (d) require the Secretary of State to decide the claim or other matter in accordance with the decision of an officer of the Inland Revenue on the issue referred to them, or in accordance with any determination of the tax appeal Commissioners made on appeal from their decision.

25

• (1) Section 12 of the Social Security Act 1998 (appeal to appeal tribunal) is amended as follows.

• (2) In subsection (1)—

• (a) at the end of paragraph (a) there is inserted “ or ”, and

• (b) paragraph (c) and the word “or” immediately preceding it are omitted.

• (3) For subsection (2) there is substituted—

(2) In the case of a decision to which this section applies, the claimant and such other person as may be prescribed shall have a right to appeal to an appeal tribunal, but nothing in this subsection shall confer a right of appeal in relation to a prescribed decision, or a prescribed determination embodied in or necessary to a decision.

26

In section 13 of the Social Security Act 1998 (redetermination etc. of appeals by tribunal), for subsection (4) there is substituted—

(4) In this section and section 14 below “the principal parties” means— (a) the persons mentioned in subsection (3)(a) and (b) of that section, and (b) where applicable, the person mentioned in subsection (3)(d) and such a person as is first mentioned in subsection (4) of that section.

27

In section 14 of the Social Security Act 1998 (appeal from tribunal to Commissioner), the following provisions are omitted—

• (a) subsection (2), and

• (b) in subsection (3), the words “In any other case”.

28

In section 16 of the Social Security Act 1998 (procedure), subsections (4) and (5) shall cease to have effect.

29

In section 18 of the Social Security Act 1998 (matters arising as respects decisions), in subsection (1)(a)—

• (a) at the end of each of sub-paragraphs (i) and (ii) there is inserted “ or ”, and

• (b) sub-paragraphs (iii) and (iv) are omitted.

30

In section 19(1) of the Social Security Act 1998 (medical examination required by Secretary of State), the words “or to statutory sick pay or statutory maternity pay” are omitted.

31

In section 20(1) of the Social Security Act 1998 (medical examination required by appeal tribunal), the words “or to statutory sick pay or statutory maternity pay” are omitted.

32

In section 21 of the Social Security Act 1998 (suspension in prescribed circumstances), subsection (4) shall cease to have effect.

33

After section 24 of the Social Security Act 1998 there is inserted—

(24A) (1) Regulations may make provision for an appeal tribunal or Commissioner, where on any appeal there arises any issue which under section 8 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 falls to be decided by the Inland Revenue, to require the Secretary of State to refer the issue to the Inland Revenue. (2) Regulations under this section may— (a) provide for the appeal to be referred to the Secretary of State pending the decision by an officer of the Inland Revenue, (b) enable or require the Secretary of State, in specified circumstances, to deal with any other issue arising on the appeal pending the decision on the referred issue, and (c) enable the Secretary of State, on receiving the decision of an officer of the Inland Revenue, or any determination of the tax appeal Commissioners made on an appeal from his decision— (i) to revise his decision, (ii) to make a decision superseding his decision, or (iii) to refer the appeal to the appeal tribunal or Commissioner for determination.

34

In section 28 of the Social Security Act 1998 (correction of errors and setting aside of decisions), after subsection (1) there is inserted—

(1A) In subsection (1) “decision” does not include any decision made by an officer of the Inland Revenue, other than a decision under or by virtue of Part III of the Pension Schemes Act 1993.

35

In section 39(1) of the Social Security Act 1998 (interpretation of Chapter II of Part I)—

• (a) in the definition of “Commissioner”, after “ “Commissioner”” there is inserted “ (except in the expression “tax appeal Commissioners”) ”, and

• (b) at the end of subsection (1) there is inserted—

“tax appeal Commissioners” means the Commissioners for the general purposes of the income tax appointed under section 2 of the Taxes Management Act 1970 or the Commissioners for the special purposes of the Income Tax Acts appointed under section 4 of that Act;

.

36

In Schedule 3 to the Social Security Act 1998 (decisions against which an appeal lies), paragraphs 10 to 15 and 18 to 29 shall cease to have effect.

SCHEDULE 8

General savings

1

• (1) In this paragraph—

• “transfer provision” has the meaning given by section 21(1) of this Act;

• “instrument” includes in particular Royal Charters, Orders in Council, Letters Patent, judgments, decrees, orders, rules, regulations, schemes, bye-laws, awards, contracts and other agreements, memoranda and articles of association, warrants, certificates and other documents.

• (2) A transfer provision shall not affect the validity of anything done by or in relation to the Secretary of State before the commencement of the transfer provision; and anything which at that date is in the process of being done by or in relation to the Secretary of State may—

• (a) if it relates to functions transferred by virtue of the transfer provision to the Board, be continued by or in relation to the Board, and

• (b) if it relates to functions transferred by virtue of the transfer provision to the Treasury, be continued by or in relation to the Treasury.

• (3) Any authority, appointment, determination, approval, consent or direction given or made or other thing done, or having effect as if given, made or done, by the Secretary of State in connection with functions transferred by virtue of a transfer provision shall have effect as if given, made or done by the Board or, as the case requires, the Treasury in so far as that is required for continuing its effect after the commencement of the transfer provision.

• (4) Any instrument made before the commencement of a transfer provision shall have effect, so far as may be necessary for the purposes of or in consequence of that provision or section 21 or 22 of this Act, as if—

• (a) any reference to the Secretary of State were or included a reference to the Board or the Treasury, as the case requires; and

• (b) any reference to the Department of Social Security or any officer of that Department were or included a reference to the Board or any officer of theirs.

Documents and forms

2

Documents or forms produced for use in connection with any function transferred by virtue of this Act to the Board may be used even though they contain references to the Secretary of State or to the Department of Social Security or to any officer of that Department; and those references shall be construed as far as necessary as references to the Board or to any officer of the Board.

Payment of contributions etc. to Secretary of State during transitional period

3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 51 of Social Security Act 1998

4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 9

Debtors (Scotland) Act 1987 (c. 18)

1

In section 1(5)(f)(iv) (competence of time to pay direction) and section 5(4)(f)(iv) (competence of time to pay order) of the Debtors (Scotland) Act 1987, as amended by paragraph 12 of Schedule 7 to the Social Security Act 1998, for “Secretary of State” there is substituted “ Commissioners of Inland Revenue ”.

2

In paragraph 35(dd) of Schedule 5 to the Debtors (Scotland) Act 1987 (interpretation), as inserted by paragraph 14 of Schedule 7 to the Social Security Act 1998, for “Secretary of State” there is substituted “ Commissioners of Inland Revenue ”.

Social Security Contributions and Benefits Act 1992 (c. 4)

3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

In section 19A(1)(c) of the Social Security Contributions and Benefits Act 1992 (Class 1, 1A or 1B contributions paid in error), for “Secretary of State” there is substituted “ Inland Revenue ”.

5

In paragraph 6(4A) of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (power to combine collection of contributions with tax), for “this paragraph” there is substituted “ sub-paragraph (1) above ”.

6

• (1) Paragraph 7A of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (power to combine collection of contributions with tax) is amended as follows.

• (2) In sub-paragraph (2)—

• (a) after “or to the” there is inserted “ other ”, and

• (b) for “Secretary of State” there is substituted “ Inland Revenue ”.

• (3) In sub-paragraph (3)—

• (a) in paragraph (b) for “Secretary of State” there is substituted “ Inland Revenue ”, and

• (b) in paragraph (e), for “Secretary of State, in his” there is substituted “ Inland Revenue, in their ”.

7

• (1) Paragraph 7B of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (collection of contributions) is amended as follows.

• (2) In the italic heading immediately preceding the paragraph, for “by Secretary of State” there is substituted “ otherwise than through PAYE system ”.

• (3) In sub-paragraph (1), for the words from “prescribed” to the end there is substituted “ prescribed, Class 1, Class 1A, Class 1B or Class 2 contributions shall be paid to the Inland Revenue in a manner different from that in which income tax in relation to which regulations under section 203 of the Income and Corporation Taxes Act 1988 (PAYE) apply is payable. ”

• (4) In sub-paragraph (2)—

• (a) for “Secretary of State”, in each place where it occurs, there is substituted “ Inland Revenue ”, and

• (b) in paragraph (e), the words “subject to sub-paragraph (4) below,” are omitted.

• (5) Sub-paragraphs (4) and (6) are omitted.

• (6) In sub-paragraph (5)—

• (a) in paragraph (b), the words “subject to sub-paragraph (6) below,” are omitted and for “Secretary of State” there is substituted “ Inland Revenue ”, and

• (b) in paragraph (e), for “Secretary of State, in his” there is substituted “ Inland Revenue, in their ”.

• (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8

Paragraph 7C of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (interest and penalties chargeable concurrently with Inland Revenue) shall cease to have effect.

SCHEDULE 10

Part I — Repeals

Part II — Revocations

Transfer to Board of certain functions relating to contributions, etc.

Recovery of contributions where income tax recovery provisions not applicable.

Decisions by officers of Board.

Editorial notes

[^c11209771]: S. 1 partly in force; s. 1(1) in force for certain purposes at Royal Assent see s. 28(2)(a); s. 1 in force for certain purposes at 1.4.1999 by S.I. 1999/527, art. 2(b), Sch. 2

[^c11209781]: S. 1 extends to Northern Ireland for certain purposes see s. 28(5)(a)

[^c11209791]: S. 2 extends to Northern Ireland for certain purposes see s. 28(5)(b)

[^c11209891]: S. 3 partly in force; s. 3 not in force at Royal Assent see s. 28(3); s. 3(1)-(3)(a)-(b)(d)-(f)(4)-(7) in force at 1.4.1999 by S.I. 1999/527, art. 2(b), Sch. 2

[^c21653081]: S. 3(1) substituted (18.4.2005) for s. 3(1)-(5) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50, 53(1), Sch. 4 para. 74; S.I. 2005/1126, art. 2(2)(h)

[^c11209961]: 1992 c. 4.

[^c11209971]: 1992 c. 7.

[^c11209981]: 1992 c. 7.

[^c11210011]: S. 4 wholly in force at 6.4.1999; s. 4 not in force at Royal Assent see s. 28(3); s. 4 in force for certain purposes at 1.4.1999 by S.I. 1999/527, art. 2(b), Sch. 2; s. 4 in force at 6.4.1999 in so far as not already in force by S.I. 1999/527, art. 2(c), Sch. 3

[^c21652511]: Words in s. 4(a) inserted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 11, 13, Sch. 1 para. 5(2); S.I. 2004/1943, art. 5(v)

[^c11210021]: 1992 c. 4.

[^c11210031]: Words in s. 4(a) inserted (11.11.1999) by 1999 c. 30, s. 81, Sch. 11 para. 31

[^c11210041]: 1992 c. 7.

[^c21652541]: S. 4(b) and preceding word repealed (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 11, 12, 13, Sch. 1 para. 5(3), Sch. 2; S.I. 2004/1943, arts. 5(v), 6(a)

[^c21652781]: Words in S. 4(c) repealed (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 11, 12, 13, Sch. 1 para. 5(4), Sch. 2; S.I. 2004/1943, arts. 5(v), 6(a)(iii)

[^c11210071]: Words in s. 4(c) substituted (11.11.1999) by 1999 c. 30, s. 81, Sch. 11 para. 31

[^c21652811]: S. 4(d) and preceding word inserted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 11, 13, Sch. 1 para. 5(4); S.I. 2004/1943, art. 5(v)

[^c11210081]: S. 5 wholly in force at 6.4.1999; not in force at Royal Assent see s. 28(3);s. 5 in force for certain purposes at 1.4.1999 by S.I. 1999/527, art. 2(b), Sch. 2 and in force at 6.4.1999 in so far as not already in force by S.I. 1999/527, art. 2(c), Sch. 3

[^c21653101]: S. 7 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50, 52, 53(1), Sch. 4 para. 75, Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)

[^c11210291]: S. 8 wholly in force at 6.4.1999 (subject to art. 4(1)(b) of the commencing S.I.); s. 8 in force for certain purposes at Royal Assent see s. 28(2)(b); s. 8 in force for certain purposes at 1.4.1999 by S.I. 1999/527, art. 2(b), Sch. 2; and in force at 6.4.1999 insofar as not already in force by S.I. 1999/527, art. 2(c), Sch. 3

[^c11210301]: 1992 c. 4.

[^c16594351]: Words in s. 8(1)(f) substituted (8.12.2002) by Employment Act 2002 (c. 22), s. 9(2)(a); S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2 (with transitional and saving provisions in art. 3, Sch. 3)

[^c16603451]: Words in s. 8(1)(g) substituted (8.12.2002) by Employment Act 2002 (c. 22),{s. 9(2)(b)}; S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2 (with transitional and saving provisions in art. 3, Sch. 3)

[^c16603531]: S. 8(1)(ga) inserted (8.12.2002) by Employment Act 2002 (c. 22), s. 9(2)(c); S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2 (with transitional and saving provisions in art. 3, Sch. 3)

[^c21651401]: Words in s. 8 (1)(ga) substituted (3.3.2010) by Work and Families Act 2006 (c. 18), ss. 11, 19, Sch. 1 para. 46(2)(b); S.I. 2010/495, art. 3(c)

[^c11210311]: 1992 c. 5.

[^c11210321]: 1995 c. 18.

[^c11210331]: S. 8(1)(ia) inserted (28.7.2000) by 2000 c. 19, ss. 77(5) (with s. 83(6))

[^c11210341]: 1992 c. 4.

[^c11210351]: S. 8(1)(j) repealed (28.7.2000 with effect in accordance with s. 76(7) of the amending Act) by 2000 c. 19, ss. 76(6)(a), 85, Sch. 9 Pt. VIII(1) Note 2 (with s. 83(6))

[^c11210361]: 1992 c. 4.

[^c11210371]: 1992 c. 5.

[^c11210381]: Words in s. 8(1)(l) repealed (28.7.2000 with effect in accordance with s. 76(7) of th amending Act) by 2000 c. 19, ss. 77(6)(b), 85, Sch. 9 Pt. VIII(1) Note 2 (with s. 83(6))

[^c11210391]: Words in s. 8(1)(l) substituted (28.7.2000) by 2000 c. 19, s. 76(6)(b) (with s. 83(6))

[^c11210401]: 1998 c. 14.

[^c16606901]: Words in s. 8(3)(b) substituted (8.12.2002) by Employment Act 2002 (c. 22), s. 9(3); S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2 (with transitional and saving provisions in art, 3, Sch. 3)

[^c11210411]: S. 8(4) repealed (6.4.2000) by 1999 c. 30, s. 88, Sch. 13 Pt. VI; S.I. 1999/3420, art. 4

[^c11210421]: S. 9 wholly in force at 1.4.1999; s. 9 in force for certain purposes at Royal Assent see s. 28(2)(b) and in force at 1.4.1999 insofar as not already in force by S.I. 1999/527, art. 2(b), Sch. 2

[^c11210431]: 1995 c. 18.

[^c11210451]: S. 10 wholly in force at 1.4.1999; s. 10 in force for certain purposes at Royal Assent see s. 28(2)(b) and in force at 1.4.1999 insofar as not already in force by S.I. 1999/527, art. 2(b), Sch. 2

[^c11210461]: Words in s. 10(1) inserted (28.7.2000) by 2000 c. 19, s. 77(6) (with s. 83(6))

[^c21651441]: Words in s. 10(1)(c) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 269

[^c11210471]: S. 10(2A) inserted (28.7.2000) by 2000 c. 19, s. 77(6) (with s. 83(6))

[^c11210481]: S. 11 wholly in force at 6.4.1999; s. 11 in force for certain purposes at 25.2.1999 see s. 28(2)(b); s. 11(1)-(3) in force at 1.4.1999 insofar as not already in force by S.I. 1999/527, art. 2(b), Sch. 2 and s. 11(4) in force at 6.4.1999 insofar as not already in force by S.I. 1999/527, art. 2(c), Sch. 3

[^c16608571]: Words in s. 11(2)(a) substituted (8.12.2002) by Employment Act 2002 (c. 22), s. 9(4); S.I. 2002/2866. {art. 2(2)}, Sch. 1 Pt. 2 (with transitional and saving provisions in art. 3, Sch. 3)

[^c21651471]: Words in s. 11(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 270

[^c11210491]: 1992 c. 5.

[^c11210581]: S. 12 wholly in force at 6.4.1999; s. 12 in force for certain purposes at 25.2.1999 see s. 28(2)(b); s. 12(1)-(3)(5) and s. 12(4) for certain purposes in force at 1.4.1999 by S.I. 1999/527, art. 2(b), Sch. 2 and s. 12(4) in force at 6.4.1999 insofar as not already in force by S.I. 1999/527, art. 2(c), Sch. 3

[^c21649601]: S. 12(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 271(2)

[^c21649621]: S. 12(4)(5) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 271(3)

[^c11210651]: S. 13 wholly in force at 1.4.1999; s. 13 in force for certain purposes at Royal Assent see s. 28(2)(b); and in force at 1.4.1999 insofar as not already in force by S.I. 1999/527, art. 2(b), Sch. 2

[^c11210661]: S. 13(1): functions of the Lord Advocate transferred to the Secretary of State, and all property, rights and liabilities to which the Lord Advocate is entitled or subject in connection with any such function transferred to the Secretary of State for Scotland (19.5.1999) by S.I. 1999/678, arts. 2(1), 3, Sch. (with art. 7) S.13:(1) certain functions made exercisable in Scotland (30.6.1999) by S.I. 1999/1748, art. 3, Sch. 1 para. 22 S. 13: transfer of functions (1.7.1999) by S.I. 1999/1750, arts. 1(1), 2, Sch. 1 (with art. 7); S.I. 1999/3178, art. 3

[^c21649651]: Words in s. 13(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 272(2)

[^c21649671]: S. 13(2)(a)(i) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 272(3)(a)

[^c21649741]: Words in s. 13(2)(a)(ii) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 272(3)(b)

[^c21649761]: Words in s. 13(2)(a)(iii) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 272(3)(c)

[^c21649861]: Words in s. 13(2)(b) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 2 para. 272(3)(d)

[^c21649941]: s. 13(2A) inserted (1.4.2009) by The Revenue and Customs Appeals Order 2009 (S.I. 2009/777), art. 3

[^c21649981]: 2007 c. 15.

[^c21649881]: S. 13(3)-(5) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 272(4)

[^c11210671]: S. 14 wholly in force at 1.4.1999; s. 14 in force for certain purposes at Royal Assent see s. 28(2)(b) and in force at 1.4.1999 insofar as not already in force by S.I. 1999/527, art. 2(b), Sch. 2

[^c16613681]: Words in s. 14(1)(a)(i) substituted (8.12.2002) by Employment Act 2002 (c. 22), s. 9(5)(a); S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2 (with transitional and saving provisions in art. 3, Sch. 3)

[^c21650101]: Words in s. 14(1)(b)(2)(a) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 273(2)

[^c16648261]: Words in s. 14(3) substituted (8.12.2002) by Employment Act 2002 (c. 22), s. 9(5)(b); S.I. 2002/2866, art.2(2), Sch. 1 Pt. 2 (with transitional and saving provisions in art. 3, Sch. 3)

[^c11210681]: S. 15 wholly in force at 1.4.1999; s. 15 in force for certain purposes at Royal Assent see s. 28(2)(b) and in force at 1.4.1999 insofar as not already in force by S.I. 1999/527, art. 2(b), Sch. 2

[^c11210691]: 1998 c. 14.

[^c11210701]: 1992 c. 5.

[^c11210711]: S. 16 wholly in force at 5.7.1999; s. 16(2) in force for certain purposes at 5.7.1999 by S.I. 1999/1662, art. 2(a), Sch. Pt. I (with saving in art. 4) and s. 16 in force at 5.7.1999 insofar as not already in force by S.I. 1999/1662, art. 2(b), Sch. Pt. II (with saving in art. 4)

[^c11210721]: 1993 c. 48.

[^c11210731]: S. 16(2) excluded (14.6.1999) by S.I. 1999/1662, art. 4

[^c11210741]: 1998 c. 14.

[^c11210751]: 1992 c. 4.

[^c11210761]: 1992 c. 5.

[^c11210771]: S. 18 extends to Northern Ireland for certain purposes see s. 28(5)(f)

[^c11210781]: S. 18 partly in force; s. 18 not in force at Royal Assent see s. 28(3); s. 18 in force for certain purposes at 4.3.1999 by S.I. 1999/527, art. 2(a), Sch. 1; s. 18 in force for certain purposes at 1.4.1999 by S.I. 1999/527, art. 2(b), Sch. 2; s. 18 in force for certain purposes at 6.4.1999 by S.I. 1999/527, art. 2(c), Sch. 3; s. 18 in force for certain purposes at 14.6.1999 by S.I. 1999/1662, art. 2(a), Sch. Pt. I (with saving in art. 4); s. 18 in force for certain purposes at 5.7.1999 by S.I. 1999/1662, art. 2(b), Sch. Pt. II (with saving in art. 4)

[^c21651581]: S. 19 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 274

[^c11210791]: S. 19 wholly in force at 1.4.1999; s. 19 not in force at Royal Assent see s. 28(3); in force for certain purposes at 4.3.1999 by S.I. 1999/527, art. 2(a), Sch. 1 and in force at 1.4.1999 in so far as not already in force by S.I. 1999/527, art. 2(b), Sch. 2