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

[^c11212331]: Sch. 5 para. 2 repealed (2.4.2001) by 2000 c. 19, s. 85, Sch. 9 Pt. VI (with s. 83(6)); S.I. 2001/1252, art. 2(e)

[^c11212341]: 1992 c. 5.

[^c11212351]: 1992 c. 5.

[^c21652951]: Sch. 5 para. 7(2)(6) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 138, Sch. 44 para. 11(d)

[^c11212361]: 1992 c. 5.

[^c11212301]: Sch. 5 extends to Northern Ireland for certain purposes see s. 28(5)(e)

[^c21655141]: Sch. 6 para. 2 repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), ss. 147, 150(2)(f), Sch. 14 Pt. 13

[^c11212391]: 1992 c. 5.

[^c11212401]: 1993 c. 48.

[^c11212411]: 1993 c. 48.

[^c11212421]: 1989 c. 26.

[^c21655151]: Sch. 6 para. 10 repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), ss. 147, 150(2)(f), Sch. 14 Pt. 13

[^c11212371]: Sch. 6 extends to Northern Ireland for certain purposes see s. 28(5)(g)

[^c21655161]: Sch. 7 para. 1 repealed (1.4.2009) by Tribunals, Courts and Enforcement Act 2007 (c. 15), ss. 146, 148, Sch. 23 Pt. 1; S.I. 2008/2696, art. 6(c)(viii)

[^c21651521]: Sch. 7 para. 2 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), arts. 1(2), 3, Sch. 1 para. 275

[^c21651541]: Sch. 7 para. 3 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), arts. 1(2), 3, Sch. 1 para. 275

[^c11212491]: Sch. 7 para. 5 wholly in force at 1.4.1999; Sch. 7 para. 5 not in force at Royal Assent see s. 28(3); Sch. 7 para. 5 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 insofar as not already in force by S.I. 1999/527, art. 2(b), Sch. 2

[^c11212501]: Sch. 7 para. 6 wholly in force at 1.4.1999; Sch. 7 para. 6 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 insofar as not already in force by S.I. 1999/527, art. 2(b), Sch. 2

[^c11212511]: Sch. 7 para. 7 wholly in force at 1.4.1999; Sch. 7 para. 7 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

[^c11212521]: Sch. 7 para. 8 wholly in force at 1.4.1999; Sch. 7 para. 8 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

[^c11212531]: Sch. 7 para. 9 wholly in force at 6.4.1999; Sch. 7 para. 9 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 6.4.1999 in so far as not already in force by S.I. 1999/527, art. 2(c), Sch. 3

[^c11212541]: Sch. 7 para. 10 wholly in force at 6.4.1999; Sch. 7 para. 10 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 6.4.1999 in so far as not already in force by S.I. 1999/527, art. 2(c), Sch. 3

[^c11212551]: Sch. 7 para. 11 wholly in force at 1.4.1999; Sch. 7 para. 11 not in force at Royal Assent see s. 28(3);Sch. 7 para. 11 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

[^c11212561]: Sch. 7 para. 17 wholly in force at 1.4.1999; Sch. 7 para. 17 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 insofar as not already in force by S.I. 1999/527, art. 2(b), Sch. 2

[^c11212571]: Sch. 7 para. 18 wholly in force at 5.7.1999; Sch. 7 para. 18 not in force at Royal Assent see s. 28(3); Sch. 7 para. 18(1)(2) in force at 1.4.1999 by S.I. 1999/527, art. 2(b), Sch. 2; Sch. 7 para. 18(3) in force at 5.7.1999 by S.I. 1999/1662, art. 2(b), Sch. Pt. II (with art. 4)

[^c11212581]: Sch. 7 para. 24 wholly in force at 5.7.1999; Sch. 7 para. 24 not in force at Royal Assent see s. 28(3); Sch. 7 para. 24 in force for certain purposes at 14.6.1999 by S.I. 1999/1662, art. 2(a), Sch. Pt. I (with art. 4) and in force at 5.7.1999 insofar as not already in force by S.I. 1999/1662, art. 2(b), Sch. Pt. II (with art. 4)

[^c11212591]: Sch. 7 para. 33 wholly in force at 5.7.1999; Sch. 7 para. 33 not in force at Royal Assent see s. 28(3); Sch. 27 para. 33 in force for certain purposes at 14.6.1999 by S.I. 1999/1662, art. 2(a), Sch. Pt. II (with art. 4) and in force at 5.7.1999 insofar as not already in force by S.I. 1999/1662, art. 2(b), Sch. Pt. II (with art. 4)

[^c11212601]: Sch. 7 para. 36 partly in force; Sch. 7 para. 36 not in force at Royal Assent see s. 28(3); Sch. 7 para. 36 in force for certain purposes at 1.4.1999 by S.I. 1999/527, art. 2(b), Sch. 2 and in force for certain purposes at 5.7.1999 by S.I. 1999/1662, art. 2(b), Sch. Pt. II (with art. 4)

[^c11212451]: Sch. 7 extends to Northern Ireland for certain purposes see s. 28(5)(f)

[^c11212611]: Sch. 8 para. 1(2) excluded (3.3.1999) by S.I. 1999/527, art. 4(6)

[^c11212641]: Sch. 8 para. 3 repealed (6.4.2000) by 1999 c. 30, s. 88, Sch. 13 Pt. VI; S.I. 1999/3420, art. 4

[^c11212661]: Sch. 8 para. 4 repealed (6.4.2000) by 1999 c. 30, s. 88, Sch. 13 Pt. VI; S.I. 1999/3420, art. 4

[^c11212671]: Sch. 9 para. 4 wholly in force at 1.4.1999; 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

[^c11212681]: Sch. 9 para. 5 wholly in force at 1.4.1999; Sch. 9 para. 5 not in force at Royal Assent see s. 28(3); Sch. 9 para. 5 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

[^c11212691]: Sch. 9 para. 6 wholly in force at 1.4.1999; Sch. 9 para. 6 not in force at Royal Assent see s. 28(3); Sch. 9 para. 6 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

[^c11212701]: Sch. 9 para. 7 wholly in force at 1.4.1999; Sch. 9 para. 7 not in force at Royal Assent see s. 28(3); Sch. 9 para. 7 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

[^c11212721]: Sch. 10 partly in force; Sch. 10 not in force at Royal Assent see s. 28(3); Sch. 10 in force for certain purposes at 1.4.1999 by S.I. 1999/527, art. 2(b), Sch. 2; Sch. 10 in force for certain purposes at 6.4.1999 by S.I. 1999/527, art. 2(c), Sch. 3; Sch. 10 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)

[^c11212731]: Sch. 10 partly in force; Sch. 10 not in force at Royal Assent see s. 28(3); Sch. 10 in force for certain purposes at 1.4.1999 by S.I. 1999/527, art. 2(b), Sch. 2; Sch. 10 in force for certain purposes at 6.4.1999 by S.I. 1999/527, art. 2(c), Sch. 3; Sch. 10 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)

[^c11212711]: Sch. 10 extends to Northern Ireland so far as it relates to any enactment which extends to Northern Ireland

[^key-726c6a71bd6343c0c179f5c348762f27]: Sch. 5 para. 8 omitted (6.4.2014) by virtue of Finance Act 2008 (c. 9), s. 129(4), Sch. 43 para. 11(a); S.I. 2014/906, art. 2

[^key-2c8f460a01a0f377d88742cb614602a5]: Words in Sch. 4 para. 3(1) inserted (22.4.2014) by Crime and Courts Act 2013 (c. 22), s. 61(3), Sch. 9 para. 129; S.I. 2014/954, art. 2(c) (with art. 3) (with transitional provisions and savings in S.I. 2014/956, arts. 3-11)

[^key-1d48806ed97c7bb12bf44a5ee18b30d5]: Words in s. 8(1)(g) substituted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 45(2)(c); S.I. 2014/1640, art. 5(2)(p)

[^key-c8e613afd4ef3c86265711636fb42f18]: Words in s. 4(a) substituted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 24(a)

[^key-09e31b1eb265648f673766b042e4cc07]: S. 4(aa) inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 24(b)

[^key-c9fc0b6b2e66556f11e47c2aad154a7c]: S. 8(1A) inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 25

[^key-0dae642588fd6512535506e95ea5a5ed]: Sch. 3 para. 12 omitted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by virtue of National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 26

[^key-4d349412bb56bdd274fe829fd6885576]: Sch. 9 para. 3 omitted (with effect in accordance with Sch. 1 para. 36 of the amending Act) by virtue of National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 27

[^key-d879f9c9e03a2ade0931afcdc2039451]: Sch. 9 para. 7(7) omitted (with effect in accordance with Sch. 1 para. 36 of the amending Act) by virtue of National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 27

[^key-ed239c2a889bafe2204bfa99e837fa33]: Words in s. 8(1)(f) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 45(2)(a); S.I. 2014/1640, art. 7(w) (with art. 16)

[^key-693d697f08e03673b04514d9678abb2c]: Words in s. 8(1)(g) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 45(2)(d); S.I. 2014/1640, art. 7(w) (with art. 16)

[^key-109449e37129bb9987b4c572c8ee86fa]: Words in s. 8(1)(ga) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 45(2)(f); S.I. 2014/1640, art. 7(w) (with art. 16)

[^key-44fcbdbf36f700962abe64559272cac3]: Words in s. 8(3)(b) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 45(3)(a); S.I. 2014/1640, art. 7(w) (with art. 16)

[^key-fe5d3bfba444a009f6eae2713cfc4b4b]: Words in s. 11(2)(a) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 46(a); S.I. 2014/1640, art. 7(x) (with art. 16)

[^key-dd25faee192fb73a57de107c0cadf3a6]: Words in s. 14(1)(a)(i) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 47(2)(a); S.I. 2014/1640, art. 7(y) (with art. 16)

[^key-4555ee3ad1f56bfd7911cdccb6a89cf9]: Words in s. 14(3) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 47(3)(a); S.I. 2014/1640, art. 7(y) (with art. 16)

[^key-e66ab9c2c0fc9528b71c1a9e516911d5]: Sch. 1 para. 34(b) repealed (6.4.2015) by Pensions Act 2007 (c. 22), ss. 27(7), 30(2)(b), Sch. 7 Pt. 7; S.I. 2011/1267, art. 3(b)(iv) (as amended (20.3.2012) by S.I. 2012/911, art. 2(d))

[^key-eda52b6bef0b432fa5dc71c1f567e2a1]: Sch. 1 para. 43 repealed (6.4.2015) by Pensions Act 2007 (c. 22), ss. 27(7), 30(2)(b), Sch. 7 Pt. 7; S.I. 2011/1267, art. 3(b)(iv) (as amended (20.3.2012) by S.I. 2012/911, art. 2(d))

[^key-bea97cefa06997152c886839d8f0df16]: Sch. 1 para. 50 repealed (6.4.2015) by Pensions Act 2007 (c. 22), ss. 27(7), 30(2)(b), Sch. 7 Pt. 7; S.I. 2011/1267, art. 3(b)(iv) (as amended (20.3.2012) by S.I. 2012/911, art. 2(d))

[^key-a540b6bdd85a8780f22aac5e0d31624a]: Pt. 2 modified (1.6.2015) by The Social Security (Contributions) (Republic of Chile) Order 2015 (S.I. 2015/828), arts. 1, 2(a)

[^key-c3a9ed72b718b2b4db3ab79faebf3761]: Words in s. 17(1)(b) inserted (6.4.2016 art. 1(2)) by The Pensions Act 2014 (Consequential and Supplementary Amendments) Order 2016 (S.I. 2016/224), art. 5

[^key-c36cc3aeca67cddd5bad34d8d237406f]: Sch. 4 para. 3(3) repealed (N.I.) (31.10.2016) by Justice Act (Northern Ireland) 2015 (c. 9), s. 106(2), Sch. 1 para. 118, Sch. 9 Pt. 1 (with Sch. 8 para. 1); S.R. 2016/387, art. 2(k)(m) (with art. 3)

[^key-2cb76baea51d2d06231577fa6910e3d1]: Words in s. 8(1)(f) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 30(2)(a); S.I. 2020/45, reg. 2

[^key-942fe175823fff7fd2753c1ba9e638c1]: Words in s. 8(1)(g) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 30(2)(c); S.I. 2020/45, reg. 2

[^key-493ee4ba0b675a4bc1f713b6c5f6e6ca]: Words in s. 8(1)(ga) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 30(2)(d); S.I. 2020/45, reg. 2

[^key-04a934b81afd316ef4142e245852c9db]: Words in s. 8(3)(b) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 30(3); S.I. 2020/45, reg. 2

[^key-b621b92bac8c498aabb0e4626641130a]: Words in s. 11(2)(a) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 31; S.I. 2020/45, reg. 2

[^key-dc6a2f39bfdc3b8b5c4bd3bbe86e0ebe]: Words in s. 14(1)(a)(i) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 32; S.I. 2020/45, reg. 2

[^key-5443d026453eb1d6265e290e759ec73e]: Words in s. 14(3) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 32; S.I. 2020/45, reg. 2

[^key-b3c9b82acf02982b62cadda28c615514]: Pt. 2 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Social Security (Ireland) Order 2019 (S.I. 2019/622), art. 2; 2020 c. 1, Sch. 5 para. 1(1)

[^key-42de505c45717103050a834dd300aa36]: Pt. 2 modified (1.1.2021) by The Social Security (Norway) Order 2020 (S.I. 2020/1597), arts. 1, 2(1)(2), Sch. (with art. 2(3))

[^key-7e633fdaf19da0a6c6ebce3a204c6b49]: Pt. 2 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Social Security (Switzerland) Order 2021 (S.I. 2021/1088), art. 2(1)-(3), Sch.

[^M_F_d0613f57-e84e-42cc-e86f-a7ceff2d4046]: S. 8(1)(ea)(eb) inserted (6.4.2014) by National Insurance Contributions Act 2014 (c. 7), ss. 6(1), 8

[^key-fb80f937e41fc22802ff84fa6957300b]: Pt. II modified (coming into force in accordance with art. 1(3) of the amending S.I.) by The Social Security (Iceland) (Liechtenstein) (Norway) Order 2023 (S.I. 2023/1060), art. 2, Sch.

[^key-2f3fc568f600e6d90dea23e0dba8b98f]: Words in s. 8(1)(f) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 31(2)(a); S.I. 2025/41, reg. 2

[^key-ff67665a4c93ebb3c590a0d2dfad976d]: Word in s. 8(1)(g) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 31(2)(b); S.I. 2025/41, reg. 2

[^key-2378e4d6dec54422ac04ced5bea84e10]: Words in s. 8(1)(g) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 31(2)(c); S.I. 2025/41, reg. 2

[^key-fdd7f93a5a917eced9ca0600ddc7cdf9]: Words in s. 8(1)(ga) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 31(2)(d); S.I. 2025/41, reg. 2

[^key-fff1d142f038be6d044eecaa6baa9bbb]: Words in s. 8(3)(b) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 31(3); S.I. 2025/41, reg. 2

[^key-e0552bcab482788d87f3d538a32cdd5e]: Words in s. 11(2)(a) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 32; S.I. 2025/41, reg. 2

[^key-d82d3f9a55436ffc71ec89c78e5cfd6a]: Words in s. 14(1)(a)(i) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 33; S.I. 2025/41, reg. 2

[^key-c3988c178ec5d901e9a345e70931ab2d]: Words in s. 14(3) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 33; S.I. 2025/41, reg. 2

[^key-d7b0ca68739d7a54da9f51c39768e284]: Pt. II modified (E.W.S.) (coming into force in accordance with art. 1 of the amending S.I.) by The Social Security (Contributions) (Republic of India) Order 2026 (S.I. 2026/274), art. 2(a)

Powers relating to enforcement.

Property, rights and liabilities.