The Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999

(4) Regulations which state that they only contain regulations to make provision consequential on regulations under section 5 of the Contributions and Benefits Act.

• (3) Paragraph 5 is omitted.

The Social Security (Northern Ireland) Order 1993

52

• (1) Article 4 of the Social Security (Northern Ireland) Order 1993[^f00086] (payments into National Insurance Fund out of money appropriated by Measure) is amended as follows.

• (2) In paragraph (3)—

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

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

• (3) In paragraph (5), for “Department” and “Department thinks” there are substituted respectively “Treasury” and “they think”.

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

• (5) For paragraph (8) there is substituted—

(8) An order under paragraph (3) shall be made by statutory instrument; and a statutory instrument containing such an order shall not be made unless a draft of the instrument has been laid before parliament and approved by a resolution of each House of Parliament.

The Jobseekers Order

53

In Article 2(1) of the Jobseekers Order (interpretation), in the definitions of “prescribed” and “regulations”, before “means” there is inserted “, except in Article 29 (and in Article 36 so far as relating to regulations under Article 29),”.

54

In Article 29(8) of that Order (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 paragraph there is inserted—

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

55

In Article 36(2)(a) of that Order (regulations and orders), after “Secretary of State” there is inserted “or (in the case of regulations made by the Treasury) to the Treasury,”.

56

• (1) Article 37 of that Order is amended as follows.

• (2) In paragraph (1)(a)(i), after “28,” there is inserted “29,”.

• (3) In paragraph (4), after “Secretary of State” there is inserted “or the Treasury”.

57

In Article 38(3) of that Order (general financial arrangements) for “Department” and “it” there are substituted respectively “Commissioners of Inland Revenue” and “them”.

SCHEDULE 4 — ENFORCEMENT

1

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

The Administration Act

2

• (1) Section 104 of the Administration Act is amended as follows.

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

(5) Where any premises— (a) are liable to be inspected— (i) by an officer of the Inland Revenue under section 104ZA below, or (ii) by an inspector or officer appointed or employed by some other government department, or (b) are under the control of the Inland Revenue or some other government department, the Department may make arrangements with the Inland Revenue or that other department for any of the powers or duties of inspectors under this section to be carried out by an inspector or officer employed by the Inland Revenue or that other department.

• (3) In subsection (8)—

• (a) at the end of paragraph (b) there is inserted “except so far as relating to contributions, statutory sick pay or statutory maternity pay”, and

• (b) at the end of paragraph (e) there is inserted “except Part III of that Act”.

• (4) Subsections (2)(c)(i) and (ii), (6)(a)(i) and (ii) and (7)(e)(i) shall cease to have effect.

3

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

4

• (1) Section 105 of that Act (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 added—

(3) In subsection (1) “Inland Revenue power” means any power conferred on an officer of the Inland Revenue by section 104ZA above or by virtue of section 104(5) above. (4) Where by virtue of section 104(5) above any power conferred by section 104 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 104ZA above included a reference to section 104 above.

5

In section 107[^f00088] of the Administration Act (breach of regulations), in subsection (2)—

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

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

6

Section 108A[^f00089] of that Act (which imposes penalties relating to contributions but is not yet in force) shall cease to have effect.

7

• (1) Section 112 of that Act (evidence of non-payment) is amended as follows.

• (2) In subsection (1)[^f00090], for “Department” there is substituted “Inland Revenue”.

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

• (4) In subsection (3)[^f00091], the words “as is mentioned in subsection (1) or (2) above” are omitted.

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

• (6) For subsection (7) there is substituted—

(7) In this section “authorised officer” means any officer of the Inland Revenue authorised by them for the purposes of this section.

8

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

9

In section 115B[^f00093] of that Act (liability of directors, etc. for company’s contributions), for “Department”, in each place where it occurs, there is substituted “Inland Revenue”.

10

• (1) Section 115C of that Act (appeals in relation to personal liability notices) is amended as follows.

• (2) For any reference to the Department 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 “its” 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 Article 9 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.

11

In section 142 of that Act (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 104ZA of this Act (including any penalty imposed by virtue of section 105(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 5 — INFORMATION

Supply of information

1

In Part VII of the Administration Act, before section 116[^f00094] (and the italic heading “Information held by tax authorities” preceding it) there is inserted—

(115D) (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 Department or the Secretary of State, or (b) to a person providing services to the Department or the Secretary of State, for use for the purposes of functions relating to social security or child support. (3) In subsection (2) “authorised officer” means an officer of the Department or the Secretary of State authorised for the purposes of this section by the Department or the Secretary of State. (115E) (1) This section applies to information which is held for the purposes of functions relating to social security or child support— (a) by the Department or the Secretary of State, or (b) by a person providing services to the Department or the Secretary of State, 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

• (1) Section 116 of that Act (supply of information held by tax authorities for fraud prevention and verification) is amended as follows.

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

• (3) In subsection (2)(b), the word “, contributions” is omitted.

3

After section 116 of that Act there is inserted—

(116AA) (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 155(1) below relates. (2) The authorities to which subsection (1)(a) above applies are— (a) the Health and Safety Executive for Northern Ireland, (b) the Government Actuary’s Department, (c) the Northern Ireland Statistical and Research Agency, and (d) the Occupational Pensions Regulatory Authority.

4

Section 116A[^f00095] of that Act (supply of information by Inland Revenue for purposes of contributions) shall cease to have effect.

5

In section 116B(2)(b)[^f00096] of that Act (supply of other government information for fraud prevention and verification), the word “, contributions” is omitted.

6

In Schedule 4 to that Act, 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 the heading preceding that entry, and

• (b) in Part II, paragraph 4.

7

• (1) Section 154 of the Pensions Act (disclosure of information between government departments, etc.) 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 Department, (b) to the Secretary of State, (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 Great Britain legislation.

• (3) In subsection (5), for “Subsection (1) extends” 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 III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 or any corresponding Great Britain legislation.

8

In section 154A[^f00097] of that Act (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.

Obtaining information for tax purposes from social security authorities

9

• (1) Section 110 of the Finance Act 1997[^f00098] (obtaining by Inland Revenue and Commissioners of Customs and Excise of information from social security authorities) is amended as follows.

• (2) In subsection (5A)[^f00099] after “Secretary of State” there is inserted “or section 115E of the Social Security Administration (Northern Ireland) Act 1992 (supply to Inland Revenue of information for purposes of contributions, statutory sick pay or statutory maternity pay of information held by the Department of Health and Social Services for Northern Ireland).”.

SCHEDULE 6 — DECISIONS AND APPEALS

The Taxes Management Act 1970

1

In ... section 46(1) (General and Special Commissioners) and section 46A(1A) (regulations about jurisdiction) of the Taxes Management Act 1970[^f00100], after “the Social Security Contributions (Transfer of Functions, etc.) Act 1999”[^f00101] there is inserted “or by Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999”.

The Social Security Administration Act 1992

2

• (1) In section 179 of the Social Security Administration Act 1992[^f00102] (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 III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999”.

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

(ad) to Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999; and

The Contributions and Benefits Act

3

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

4

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

5

In section 117(1) of that Act (mariners, airmen, etc.), after “this Act” there is inserted “and Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999”.

6

In section 119 of that Act (persons outside Northern Ireland), after “this Act” there is inserted “and Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999”.

7

In paragraph 6 of Schedule 1 to that Act (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 Article 7, 9 or 10 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 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.

8

In paragraph 7 of Schedule 1 to that Act (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 Article 7, 9 or 10 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 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.

The Administration Act

9

In section 111(1)(c)[^f00103] of the Administration Act (issues arising in proceedings), after “Department” there is inserted “, the Inland Revenue”.

10

After section 111 of that Act there is inserted—

(111A) (1) This section applies to proceedings before a court— (a) for an offence under this Act or the Jobseekers (Northern Ireland) Order 1995; or (b) involving any question as to the payment of contributions (other than a Class 4 contribution recoverable in accordance with section xxx5 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 Article 7(1) of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 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 Article 7 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, the decision shall be referred to such an officer to be made in accordance (subject to any necessary modifications) with Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 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 Article 9 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 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.

11

After section 156 of that Act there is inserted—

(156A) 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 III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999;. (b) to persons attending local offices in connection with the operation of the Contributions and Benefits Act, this Act, or Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.

The Pensions Act

12

• (1) Section 163 of the Pensions Act (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 156A (payment of travelling expenses by Inland Revenue).

• (3) Subsection (3) is omitted.

13

• (1) Section 166[^f00104] of that Act (questions arising in proceedings) is amended as follows.

• (2) In subsection (1), for the words from “any such question” to “Department” there is substituted “any relevant decision as defined by section 165(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 Article 8 or 9 of the Social Security (Northern Ireland) Order 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 II of that Order. (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 Article 8 or 9 of that Order. (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.

14

After section 166 of that Act there is inserted—

(166A) (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 165(6), an appeal lies to an appeal tribunal constituted under Chapter I of Part II of the Social Security (Northern Ireland) Order 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[^f00105]. (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.

The Employment Rights (Northern Ireland) Order 1996

15

• (1) Article 11 of the Employment Rights (Northern Ireland) Order 1996[^f00106] (employment abroad etc.) is amended as follows.

• (2) In paragraph (4), for “the Department of Health and Social Services” there is substituted “an officer of the Commissioners of Inland Revenue”.

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

(5) Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (decisions and appeals) shall apply in relation to the determination of any issue by the Commissioners of Inland Revenue under paragraph (4) as if it were a decision falling within Article 7(1) of that Order

The 1998 Order

16

• (1) Article 9 of the 1998 Order (decisions by the Department) is amended as follows.

• (2) In paragraph (1)—

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

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

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

(5) Paragraph (1)(c) does not include any decision which under Article 7 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 falls to be made by an officer of the Inland Revenue.

17

In Article 11 of that Order (decisions superseding earlier decisions)—

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

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

18

After Article 11 of that Order there is inserted—

(11A) (1) Regulations may make provision requiring the Department, where on consideration of any claim or other matter it is of the opinion that there arises any issue which under Article 7 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 falls to be decided by an officer of the Inland Revenue, to refer the issue to the Inland Revenue. (2) Regulations under this Article may— (a) provide for the Inland Revenue to give the Department 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 Article 7 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 on a reference by the Department, (c) enable or require the Department, 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 Department 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.

19

• (1) Article 13 of that Order (appeal to appeal tribunal) is amended as follows.

• (2) In paragraph (1)—

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

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

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

(2) In the case of a decision to which this Article 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 paragraph shall confer a right of appeal in relation to a prescribed decision, or a prescribed determination embodied in or necessary to a decision.

20

In Article 14 of that Order (redetermination, etc. of appeals by tribunal), for paragraph (4) there is substituted—

(4) In this Article and Article 15 “the principal parties” means— (a) the persons mentioned in paragraph (3)(a) and (b) of that Article, and (b) where applicable, the person mentioned in paragraph (3)(d) and such a person as is first mentioned in paragraph (4) of that Article.

21

In Article 15 of that Order (appeal from tribunal to Commissioner), the following provisions are omitted—

• (a) paragraph (2), and

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

22

In Article 16 of that Order (procedure), paragraphs (4) and (5) shall cease to have effect.

23

In Article 18 of that Order (matters arising as respects decisions), in paragraph (1)(a)—

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

• (b) heads (iii) and (iv) are omitted.

24

In Article 19(1) of that Order (medical examination required by the Department), the words “or to statutory sick pay or statutory maternity pay” are omitted.

25

In Article 20(1) of that Order (medical examination required by appeal tribunal), the words “or to statutory sick pay or statutory maternity pay” are omitted.

26

In Article 21 of that order (suspension in prescribed circumstances), paragraph (4) shall cease to have effect.

27

After Article 24 of that Order 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 Article 7 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 falls to be decided by the Inland Revenue, to require the Department to refer the issue to the Inland Revenue. (2) Regulations under this Article may— (a) provide for the appeal to be referred to the Department pending the decision by an officer of the Inland Revenue, (b) enable or require the Department, in specified circumstances, to deal with any other issue arising on the appeal pending the decision on the referred issue, and (c) enable the Department, 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.

28

In Article 28 of that Order (correction of errors and setting aside of decisions), after paragraph (1) there is inserted—

(1A) In paragraph (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 (Northern Ireland) Act 1993.

29

In Article 39(1) of that Order (interpretation, etc. of Chapter II of Part I)—

• (a) after the definition of “appeal tribunal” there is inserted—

• “Inland Revenue” means the Commissioners of Inland Revenue;

; and

• (b) after the definition of “relevant benefit” there is added—

• “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;

30

In Schedule 3 to that Order (decisions against which an appeal lies), paragraphs 10 to 15 and 18 to 29 shall cease to have effect.

SCHEDULE 7 — SAVINGS AND TRANSITIONAL PROVISIONS

General savings

1

• (1) In this paragraph—

• “transfer provision” has the meaning given by Article 20 of this Order;

• “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 Department 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 Department 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, or

• (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, or

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

• (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 Department 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 or the Secretary of State 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 Article 20 or 21 of this Order, as if—

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

• (b) any reference to any officer of the 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 Order to the Board may be used even though they contain references to the Department or to any officer of the 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 the Department during transitional period

3

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

Article 48 of the 1998 Order

4

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

SCHEDULE 8 — FURTHER CONSEQUENTIAL AMENDMENTS

The Contributions and Benefits Act

1

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

2

In section 19A(1)(c)[^f00107] of that Act (Class 1, 1A or 1B contributions paid in error), for “Department” there is substituted “Inland Revenue”.

3

In paragraph 6(4A)[^f00108] of Schedule 1 to that Act (power to combine collection of contributions with tax), for “this paragraph” there is substituted “sub-paragraph (1) above”.

4

• (1) Paragraph 7A[^f00109] of Schedule 1 to that Act (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 “Department” there is substituted “Inland Revenue”.

• (3) In sub-paragraph (3)—

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

• (b) in paragraph (e), for “Department, in its” there is substituted “Inland Revenue, in their”.

5

• (1) Paragraph 7B[^f00110] of Schedule 1 to that Act (collection of contributions) is amended as follows.

• (2) In the italic heading immediately preceding the paragraph, for “by the Department” 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 “Department”, 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 “Department” there is substituted “Inland Revenue”, and

• (b) in paragraph (e), for “Department, in its” there is substituted “Inland Revenue, in their”.

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

6

Paragraph 7C[^f00111] of Schedule 1 to that Act (interest and penalties chargeable concurrently with Inland Revenue) shall cease to have effect.

SCHEDULE 9 — REPEALS AND REVOCATIONS

PART I — REPEALS

Chapter	Short title	Extent of repeal
1988 c. 1.	The Income and Corporation Taxes Act 1988.	In section 638(6)(c), the words “by the Department of Health and Social Services for Northern Ireland”
		Section 649(6)(a).
1992 c. 7.	The Social Security Contributions and Benefits (Northern Ireland) Act 1992.	In section 1(4)(b), the words from “where under that section” to the end.
		In section 17, in subsection (1) the words from “and may certify” to the end, in subsection (4) the words “the Department and” and subsection (6).
		In section 172(2)(a), the words “11(3), 18(1)” and “,117, 118” and subsection (3)(a).
		In Schedule 1, paragraphs 6(8) and 7(7), in paragraph 7B, in sub-paragraph (2)(e), the words “subject to sub-paragraph (4) below,”, sub-paragraph (4), in sub-paragraph (5)(b), the words “subject to sub-paragraph (6) below,” and sub-paragraph (6) and paragraph 7C.
1992 c. 8.	The Social Security Administration (Northern Ireland) Act 1992.	In section 104, subsections (2)(c)(i) and (ii), (6)(a)(i) and (ii) and (7)(e)(i).
		Section 108A.
		In section 112, subsections (1A) and (2) and, in subsection (3), the words “as is mentioned in subsection (1) or (2) above”.
		In section 115C(6), the definitions of “appeal tribunal” and “revise”.
		In section 116(2)(b), the word “, contributions”.
		Section 116A.
		In section 116B(2)(b), the word “, contributions”.
		Section 117(7)(a).
		In section 141(2), the words “for Northern Ireland”.
		Section 142(11).
		In Schedule 4, in Part I, the entry “A member or officer of the Commissioners of Inland Revenue”, and the heading preceding that entry, and, in Part II, paragraph 4.
		In Schedule 5, paragraph 5.
1993/592 (N.I. 2).	The Social Security (Northern Ireland) Order 1993.	Article 4(6) and (7).
1993 c. 49.	The Pension Schemes (Northern Ireland) Act 1993.	Section 163(3).
		In section 177, in subsection (1), the words “and regulations made by the Secretary of State under section 160” and in subsections (7) and (8) the words “under section 160”.
		In Schedule 1, paragraph 7(5).
S.I. 1995/2705 (N.I. 15).	The Jobseekers (Northern Ireland) Order 1995.	In Article 29(8), at the end of the definition of “deductions”, the word “and”.
S.I. 1995/3213 (N.I. 22).	The Pensions (Northern Ireland) Order 1995.	In Schedule 3, paragraph 12(2), in paragraph 14, all the entries in the Table except that relating to section 159 of the Pension Schemes (Northern Ireland) Act 1993, and paragraph 15.
S.I. 1998/1506 (N.I. 10).	The Social Security (Northern Ireland) Order 1998.	In section 9(1), sub-paragraph (d) and the word “and” immediately preceding it.
		Article 11(4).
		In Article 13(1), sub-paragraph (c) and the word “or” immediately preceding it.
		In Article 15, paragraph (2), in paragraph (3) the words “In any other case” and in paragraph (6) the word “(2),”.
		Article 16(4) and (5).
		Article 18(1)(a)(iii) and (iv).
		In Articles 19(1) and 20(1), the words “or to statutory sick pay or statutory maternity pay”.
		Article 21(4).
		Article 55.
		Article 57, so far as relating to section 108A of the Social Security Administration (Northern Ireland) Act 1992.
		Article 58(2) and (4).
		In Schedule 3, paragraphs 10 to 15 and 18 to 29.
		In Schedule 6, paragraphs 58(10) and (13), 98(1), 100 and 117.

Part II — Revocations

Number	Title	Extent of revocation
S.I. 1988/1012.	The Personal Pension Schemes (Minimum Contributions under the Social Security Act 1986) Regulations 1988.	Regulation 7(b) and the word “and” immediately preceding it.
S.R. 1996 No. 30.	The Employer’s Contributions Re-imbursement Regulations (Northern Ireland) 1996.	Regulation 1(3).

Signed

A. K. Galloway — Clerk of the Privy Council

Explanatory note

(This Note is not part of the Order)

This Order transfers from the Department of Health and Social Services for Northern Ireland (“the Department”) to the Commissioners of Inland Revenue (“the Inland Revenue”), the Treasury or the Secretary of State certain functions relating to national insurance contributions, the Northern Ireland National Insurance Fund, statutory sick pay, statutory maternity pay or pension schemes.

Part I of the Order is introductory.

Part II of the Order provides for the transfer of functions from the Department to the Inland Revenue, Treasury or the Secretary of State. It also provides for how the Inland Revenue is to exercise those functions after the transfer.

Part III of the Order introduces new arrangements for decisions and appeals relating to contributions, statutory sick pay, statutory maternity pay and contracting-out matters.

Part IV of the Order deals with miscellaneous and supplemental issues including the transfer of persons to the Inland Revenue.

Footnotes

[^f00001]: 1999 c. 2.

[^f00002]: 1992 c. 8.

[^f00003]: 1992 c. 7.

[^f00004]: S.I. 1995/2705 (N.I. 15).

[^f00005]: 1993 c. 49.

[^f00006]: S.I. 1995/3213 (N.I. 22).

[^f00007]: S.I. 1998/1506 (N.I. 10).

[^f00008]: Section 115B was inserted by Article 60 of the Social Security (Northern Ireland) Order 1998.

[^f00010]: Paragraph 7A was inserted by Article 53(2) of the Social Security (Northern Ireland) Order 1998.

[^f00011]: Section 107 was substituted by Article 56 of the Social Security (Northern Ireland) Order 1998.

[^f00012]: Section 115C was inserted by Article 60 of the Social Security (Northern Ireland) Order 1998.

[^f00017]: Section 165 was amended by paragraph 34 of Schedule 1 to, and paragraph 60 of Schedule 3 to, the Pensions (Northern Ireland) Order 1995.

[^f00018]: S.I. 1986/1888 (N.I. 18).

[^f00019]: 1992 c. 9.

[^f00020]: 1973 c. 38.

[^f00021]: Subsection (1)(za) was inserted by section 20(2)(a) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2).

[^f00022]: S.I. 1996/1919 (N.I. 16).

[^f00023]: S.I. 1979/1573 (N.I. 12).

[^f00024]: S.I. 1986/1888 (N.I. 18).

[^f00025]: 1988 c. 1.

[^f00026]: Section 61A was inserted by Article 130 of the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22)).

[^f00027]: Section 155A was inserted by Article 5(1) of the Statutory Sick Pay (Northern Ireland) Order 1994 (S.I. 1994/766 (N.I. 5)).

[^f00028]: Section 172(2)(c) was amended by Article 5(2) of the Statutory Sick Pay (Northern Ireland) Order 1994.

[^f00029]: Subsection (4A) was inserted by paragraph 77(2) of Schedule 6 to the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10).

[^f00030]: Section 158C was inserted by paragraph 6 of Schedule 1 to the Social Security Administration (Fraud) (Northern Ireland) Order 1997 (S.I. 1997/1182 (N.I. 11).

[^f00031]: Section 3 was amended by Article 133 of, and paragraph 15 of Schedule 3 to, the Pensions (Northern Ireland) Order 1995.

[^f00032]: Section 4 was amended by Article 133 of, and paragraphs 14 and 16 of Schedule 3 to, the Pensions (Northern Ireland) Order 1995.

[^f00033]: Subsection (2B) was substituted by Article 133(3) of the Pensions (Northern Ireland) Order 1995.

[^f00034]: Paragraph (aa) was inserted by Article 133(4) of the Pensions (Northern Ireland) Order 1995.

[^f00035]: Subsection (4) was amended by paragraph 14 of Schedule 3 to the Pensions (Northern Ireland) Order 1995.

[^f00037]: Section 7 was amended by paragraph 14 of Schedule 3 to the Pensions (Northern Ireland) Order 1995.

[^f00038]: Subsection (1) was amended by paragraph 22 of Schedule 3 to the Pensions (Northern Ireland) Order 1995.

[^f00039]: Subsection (2) was substituted by paragraph 26(b) of Schedule 3 to the Pensions (Northern Ireland) Order 1995.

[^f00040]: Section 24B was inserted by Article 140 of the Pensions (Northern Ireland) Order 1995.

[^f00044]: Section 30 was amended by paragraphs 14 and 30 of Schedule 3 to the Pensions (Northern Ireland) Order 1995.

[^f00045]: Section 36(b) was amended by Article 134(1) of the Pensions (Northern Ireland) Order 1995.

[^f00046]: Section 38A was inserted by Article 134(4) of the Pensions (Northern Ireland) Order 1995.

[^f00047]: Section 38B was inserted by Article 134(4) of the Pensions (Northern Ireland) Order 1995.

[^f00048]: Section 39 was amended by paragraph 34 of Schedule 3 to the Pensions (Northern Ireland) Order 1995.

[^f00049]: Subsection (1) was amended by Article 160(a) of the Pensions (Northern Ireland) Order 1995.

[^f00050]: Subsection (1A) was inserted by Article 160(b) of the Pensions (Northern Ireland) Order 1995.

[^f00051]: Section 41 was amended by Article 135 of, and paragraph 35 of Schedule 3 to, the Pensions (Northern Ireland) Order 1995.

[^f00052]: Section 41A was inserted by Article 135(5) of the Pensions (Northern Ireland) Order 1995.

[^f00054]: Section 45 was substituted by paragraph 12 of Schedule 2 to the Pensions (Northern Ireland) Order 1995.

[^f00055]: Section 46 was amended by paragraphs 14 and 37 of Schedule 3 to the Pensions (Northern Ireland) Order 1995.

[^f00056]: Section 49 was amended by paragraph 40 of Schedule 3 to the Pensions (Northern Ireland) Order 1995.

[^f00057]: Section 50 was amended by paragraph 41 of Schedule 3 to the Pensions (Northern Ireland) Order 1995.

[^f00058]: Section 51 was amended by Article 138(1) of, and paragraph 42 of Schedule 3 to, the Pensions (Northern Ireland) Order 1995.

[^f00059]: Section 52 was amended by paragraph 43 of Schedule 3 to the Pensions (Northern Ireland) order 1995.

[^f00060]: Subsection (4) was amended by paragraph 14 of Schedule 3 to the Pensions (Northern Ireland) Order 1995.

[^f00061]: Section 57 was amended by paragraph 47 of Schedule 3 to the Pensions (Northern Ireland) Order 1995.

[^f00062]: Section 59 was amended by paragraph 49 of Schedule 3 to the Pensions (Northern Ireland) Order 1995.

[^f00063]: Section 63 was amended by paragraph 51 of Schedule 3 to the Pensions (Northern Ireland) Order 1995.

[^f00064]: Section 64 was amended by paragraph 51 of Schedule 3 to the Pensions (Northern Ireland) Order 1995.

[^f00065]: Section 161 was amended by paragraph 58 of Schedule 3 to the Pensions (Northern Ireland) Order 1995 and by Schedule 1 to the Employment Rights (Northern Ireland) Order 1996 (S.I. 1996/1919 (N.I. 16)).

[^f00066]: Section 164 was substituted by Article 151(1) of the Pensions (Northern Ireland) Order 1995.

[^f00067]: Section 172 was amended by paragraph 65 of Schedule 3 to, and paragraph 12 of Schedule 4 to, the Pensions (Northern Ireland) Order 1995.

[^f00068]: Section 177 was amended by paragraph 67 of Schedule 3 to the Pensions (Northern Ireland) Order 1995.

[^f00069]: Paragraph 2(1) was amended by paragraph 70(a) of Schedule 3 to the Pensions (Northern Ireland) Order 1995.

[^f00070]: Paragraph 5 was amended by Article 138 of, and paragraph 70(c) and (d) of Schedule 3 to, the Pensions (Northern Ireland) Order 1995.

[^f00071]: Sub-paragraphs (3A), (3B) and (3C) were inserted by Article 138(2)(b) of the Pensions (Northern Ireland) Order 1995.

[^f00074]: Subsection (6) was added by Article 47(2) of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)).

[^f00076]: Section 10A was inserted by Article 50 of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)).

[^f00077]: Subsection (4) was added by paragraph 41 of Schedule 6 to the Social Security (Northern Ireland) Order 1998.

[^f00078]: Section 19A was inserted by Article 51 of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I.10)).

[^f00079]: Sub-paragraph (5) was added by Article 52(b) of the Social Security (Northern Ireland) Order 1998.

[^f00080]: Paragraph 5 was substituted by paragraph 58(6) of Schedule 6 to the Social Security (Northern Ireland) Order 1998.

[^f00081]: Paragraph 5A was inserted by paragraph 58(7) of Schedule 6 to the Social Security (Northern Ireland) Order 1998.

[^f00082]: Paragraph 7A was inserted by Article 53(2) of the Social Security (Northern Ireland) Order 1998.

[^f00083]: Paragraph 7B was inserted by Article 54 of the Social Security (Northern Ireland) Order 1998.

[^f00085]: 1998 c. 47.

[^f00086]: S.I. 1993/592 (N.I. 2).

[^f00088]: Section 107 was substituted by Article 56 of the Social Security (Northern Ireland) Order 1998.

[^f00089]: Section 108A was substituted by Article 57 of the Social Security (Northern Ireland) 1998.

[^f00090]: Subsection (1) was substituted by Article 58(1) of the Social Security (Northern Ireland) Order 1998.

[^f00091]: Subsection (3) was amended by Article 58(2) of the Social Security (Northern Ireland) Order 1998.

[^f00093]: Sections 115B and 115C were inserted by Article 60 of the Social Security (Northern Ireland) Order.

[^f00094]: Section 116 was substituted by section 1(2) of the Social Security Administration (Fraud) Act 1997 (c. 47).

[^f00095]: Section 116A was inserted by section 1(2) of the Social Security Administration (Fraud) Act 1997.

[^f00096]: Section 116B was inserted by section 2(2) of the Social Security Administration (Fraud) Act 1997.

[^f00097]: Section 154A was inserted by paragraph 9 of Schedule 4 to the Pensions (Northern Ireland) Order 1995/3213 (N.I. 22)).

[^f00098]: 1997 c. 16.

[^f00099]: Subsection (5A) was inserted by paragraph 10(3) of Schedule 6 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2).

[^f00100]: 1970 c. 9; section 46A was added by paragraph 3 of Schedule 16 to the Finance (No. 2) Act 1992 (c. 48).

[^f00101]: Inserted by paragraphs 1 to 3 of Schedule 7 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999.

[^f00102]: 1992 c. 5.

[^f00103]: Section 111 was substituted by paragraph 65 of Schedule 6 to the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)).

[^f00104]: Section 166 was amended by paragraph 61 of Schedule 3 to the Pensions (Northern Ireland) Order 1995.

[^f00105]: 1998 c. 14.

[^f00106]: S.I. 1996/1919 (N.I. 16).

[^f00107]: Section 19A was inserted by Article 51 of the Social Security (Northern Ireland) Order 1998.

[^f00108]: Paragraph 6(4A) was inserted by paragraph 58(11) of Schedule 6 to the Social Security.

[^f00109]: Paragraph 7A was inserted by Article 53(2) of the Social Security (Northern Ireland) Order 1998.

[^f00110]: Paragraph 7B was inserted by Article 54 of the Social Security (Northern Ireland) Order 1998.

[^f00111]: Paragraph 7C was inserted by Article 55 of the Social Security (Northern Ireland) Order 1998.

Editorial notes

[^key-0079456473e21fb5c3aff9c0483007b2]: Sch. 6 para. 17 not in force at made date, see art. 1

[^key-00eefdb042b0623acbd829e9d50e2185]: Sch. 6 para. 30 in force at 5.7.1999 for specified purposes by S.R. 1999/271, art. 2(b), Sch. Pt. II (with art. 4)

[^key-031e7212f5fb04f46a331ce42044e9ee]: Sch. 1 para. 73 in force at 24.3.1999 for specified purposes, see art. 1(2)(b)

[^key-03649ee8c5259630bbcbd6a202748db8]: Art. 15 not in force at made date, see art. 1

[^key-0396a22c1f7607b98827e83cf648c41a]: Sch. 3 para. 46 not in force at made date, see art. 1

[^key-04659df5c330844d1798964def16030a]: Art. 19 not in force at made date, see art. 1

[^key-04bbb444e8c6976cedb96c45af81180a]: Sch. 1 para. 22 in force at 1.4.1999 in so far as not already in force by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

[^key-04bfff5f2e6b4f1f5f61f84184eb6c1c]: Sch. 3 para. 38(4)(5) revoked (6.4.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 13 Pt. 7; S.I. 1999/3420, art. 4(e)

[^key-057010428d1f719444c7569f759a314c]: Sch. 1 para. 21 in force at 24.3.1999 for specified purposes, see art. 1(2)(b)

[^key-05da8e4214a52abed4382d6da0771c48]: Sch. 3 para. 31 not in force at made date, see art. 1

[^key-0607c7319b041df5086fe1f23c785b8c]: Art. 8 not in force at made date, see art. 1

[^key-06fa8ad6253c26c709056f22fda9f312]: Sch. 3 para. 9 revoked (6.4.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 13 Pt. 7; S.I. 1999/3420, art. 4(e)

[^key-0719ccd6cf6c3f347625519f4a11b42f]: Sch. 3 para. 7 revoked (6.4.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 13 Pt. 7; S.I. 1999/3420, art. 4(e)

[^key-076a5915e822c7e88b311bd7bb710110]: Sch. 1 para. 17 in force at 24.3.1999 for specified purposes, see art. 1(2)(b)

[^key-07873fbf83aa56ee3cdc853672eb2383]: Sch. 1 para. 79 in force at 24.3.1999 for specified purposes, see art. 1(2)(b)

[^key-07cf0eafd60965d827c03fc01a115d29]: Sch. 5 para. 2 not in force at made date, see art. 1

[^key-07dd1ecdd0f665871b70905216acfc58]: Sch. 1 para. 27 in force at 24.3.1999 for specified purposes, see art. 1(2)(b)

[^key-07e3b0adc776d842410d8d3867b43ea3]: Sch. 1 para. 74 in force at 24.3.1999 for specified purposes, see art. 1(2)(b)

[^key-082305e3e873f77329a77c0527e0cf6b]: Sch. 7 para. 4 revoked (6.4.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 13 Pt. 7; S.I. 1999/3420, art. 4(e)

[^key-094ec88831ac10ee4160efbc07f0a6c0]: Sch. 5 para. 1 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

[^key-09a5c44b36107c910c25abde07880def]: Art. 9 in force at 1.4.1999 in so far as not already in force by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

[^key-09f09067d44dd04fc25c40957ccaf383]: Sch. 3 para. 12 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

[^key-0aa1b14b830f436fd164bb8c16540356]: Art. 11(4) in force at 6.4.1999 for specified purposes by S.R. 1999/149, art. 2(d), Sch. 3 (with arts. 3-6)

[^key-0b3eba65bc0d28a4f6616a9364a42c50]: Sch. 1 para. 12 in force at 24.3.1999 for specified purposes, see art. 1(2)(b)

[^key-0b5b96162e0a65881547018423cbb02c]: Sch. 1 para. 48 in force at 1.4.1999 in so far as not already in force by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

[^key-0baaa0bdba0bcf5b178cc21638703f59]: Sch. 5 para. 3 not in force at made date, see art. 1

[^key-0c5672fa22aa7a6dbe740f8979dbfcf2]: Sch. 3 para. 45(3) revoked (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 2

[^key-0c7603825acbad7ca420cddf687e3158]: Sch. 3 para. 44 not in force at made date, see art. 1

[^key-0ccf0b813994720363f2b9a94edf5062]: Sch. 1 para. 29 in force at 1.4.1999 in so far as not already in force by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

[^key-0d80ad3ed153aca6395382da1d6743ce]: Sch. 6 para. 24 not in force at made date, see art. 1

[^key-0e1af15a5194c26caa9fc34e1f10ccce]: Sch. 1 para. 73 in force at 1.4.1999 in so far as not already in force by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

[^key-0f9d6c6f4ed1e7255f114442ba91c609]: Sch. 3 para. 53 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

[^key-0ff67b7f4be0804986cf653827fbf42a]: Sch. 6 para. 7 in force at 26.3.1999 for specified purposes by S.R. 1999/149, art. 2(b), Sch. 1 (with arts. 3-6)

[^key-10f7940191882b84b3fa268f7a92ef34]: Sch. 3 para. 41 not in force at made date, see art. 1

[^key-1215b6cac2e66ff5cba83183d82628e0]: Sch. 6 para. 12(1)(2) in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

[^key-12462e598f7304183ee756ec63dcb7f0]: Sch. 3 para. 33 not in force at made date, see art. 1

[^key-12a86066b2b2b6694909d00e085ef5ee]: Sch. 5 para. 2 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

[^key-142d7ea6140d0ea013269dcb01e039ce]: Sch. 7 para. 4 in force at 24.3.1999, see art. 1(2)(f)

[^key-15277cdb4c647b93acc3968f3e1b1de4]: Sch. 8 para. 3 in force at 26.3.1999 for specified purposes by S.R. 1999/149, art. 2(b), Sch. 1 (with arts. 3-6)

[^key-154b1428543b6ff8c22f05f048acba23]: Sch. 1 para. 55 in force at 24.3.1999 for specified purposes, see art. 1(2)(b)

[^key-1550c6f948f9e01bd4a843b9d645323d]: Art. 10(4) in force at 6.4.1999 in so far as not already in force by S.R. 1999/149, art. 2(d), Sch. 3 (with arts. 3-6)

[^key-165a1b4e2a0e07fd7424738f5542f671]: Sch. 8 para. 5(7) omitted (effect for the tax year 2015-16 and subsequent tax years) by virtue of National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 31, 35

[^key-168199473e63b4f0ca87f00cb4dd4b62]: Art. 19 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

[^key-16897353277aaa9513d12f05027c4daa]: Word in art. 13(1)(b) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 55(2)

[^key-16e051970b965899c6251d74c029e950]: Sch. 4 para. 5 in force at 6.4.1999 by S.R. 1999/149, art. 2(d), Sch. 3 (with arts. 3-6)

[^key-183a06ef0f274d5223fab2035e4d028b]: Sch. 3 para. 25 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

[^key-185cc12ad3a6450f437ee54428365e64]: Sch. 3 para. 11 revoked (with effect in relation to the tax year beginning with 6.4.2000 and subsequent tax years) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86, Sch. 9 Pt. 8

[^key-18cc559d0495be6dc2a9aac59973bb11]: Sch. 1 para. 48 in force at 24.3.1999 for specified purposes, see art. 1(2)(b)

[^key-18ed771f46443741667db96ab9b4ea14]: Sch. 3 para. 5 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

[^key-18ef7514dc7eff981c8a53574c759bfc]: Art. 13 not in force at made date, see art. 1

[^key-194b84cf9649422bd7a47b9f358719f8]: Sch. 1 para. 23 in force at 24.3.1999 for specified purposes, see art. 1(2)(b)

[^key-1985b1c0e8051f9e8d054d737af8742d]: Sch. 1 para. 62 in force at 1.4.1999 in so far as not already in force by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

[^key-19b74b86c250a146a86cf720922270a8]: Pt. 3 modified (22.3.2011) by National Insurance Contributions Act 2011 (c. 3), ss. 8(6)(b), 13(2)

[^key-19d4d595770f3ddd23e929fc7669a258]: Sch. 3 para. 33 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

[^key-1a007b300190aab23034a37ccf296287]: Sch. 1 para. 75 in force at 1.4.1999 in so far as not already in force by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

[^key-1a187a65690e3c5aef2e446b9acbc46a]: Art. 7(1A) inserted (with effect for the tax year 2015-16 and subsequent tax years) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 29, 35

[^key-1afb21f880897b552eb3f8dae2a02776]: Sch. 1 para. 24 in force at 24.3.1999 for specified purposes, see art. 1(2)(b)

[^key-1c0777c4a1dd5b3256768460cf3024ea]: Sch. 3 para. 48 not in force at made date, see art. 1

[^key-1c187a0bbb3b9e49e7bd04d1cd7ecf04]: Art. 21 not in force at made date, see art. 1

[^key-1cb4be549c85dd17f4ae4ba8a1fb4de3]: Sch. 6 para. 14 in force at 5.7.1999 by S.R. 1999/271, art. 2(b), Sch. Pt. II (with art. 4)

[^key-1cbc114217d07c116e7de92e7da03113]: Sch. 8 para. 6 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

[^key-1cdd915587fee195de6bb614391bddc0]: Sch. 1 para. 38 in force at 1.4.1999 in so far as not already in force by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

[^key-1d2912296206adf88b2237c8068b7be3]: Art. 7 in force at 24.3.1999 for specified purposes, see art. 1(2)(c)

[^key-1d2d71fa37f085b570584b54a16cfe1b]: Sch. 3 para. 38 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

[^key-1d6cb4bcb2cd002328b6de598683ff5c]: Art. 8 in force at 1.4.1999 in so far as not already in force by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

[^key-1dde3f6699f87e428107a3aadeff5199]: Art. 22 not in force at made date, see art. 1

[^key-1df65e5df8d2429f5ea879414979e563]: Sch. 1 para. 28 in force at 1.4.1999 in so far as not already in force by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

[^key-1f27c23d894330037c7de138d3ab59ff]: Sch. 1 para. 75(3) revoked (6.4.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 13 Pt. 7; S.I. 1999/3420, art. 4(e)

[^key-207432d9dd57bd1c5398eabf0c8763a0]: Sch. 3 para. 36 not in force at made date, see art. 1

[^key-20b1d63548de2a2ed4b2a0e5215bee96]: Sch. 3 para. 16 not in force at made date, see art. 1

[^key-21136909bd41b6952884167b429af117]: Sch. 6 para. 1 not in force at made date, see art. 1

[^key-211875355857c85fdaccf3bbfb3f5c50]: Sch. 3 para. 54 not in force at made date, see art. 1

[^key-217ea836d02cd4e2589e8e257f1b91d8]: Sch. 3 para. 55 not in force at made date, see art. 1

[^key-21d86de90e9e8bc32cf73b47f3fca321]: Sch. 1 para. 15 in force at 24.3.1999 for specified purposes, see art. 1(2)(b)

[^key-230238a7411496d6ee93aa3ca48e7d36]: Sch. 6 para. 10 not in force at made date, see art. 1

[^key-2374d7e118a862ab86693ea8758236a3]: Art. 10 in force at 26.3.1999 for specified purposes by S.R. 1999/149, art. 2(b), Sch. 1 (with arts. 3-6)

[^key-23758074fd6a2c89e739251c2596cfb2]: Sch. 3 para. 49(3) revoked (6.4.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 13 Pt. 7; S.I. 1999/3420, art. 4(e)

[^key-23d7b213942007975630a164a181ab59]: Sch. 3 para. 42 not in force at made date, see art. 1

[^key-23e2b7f9bf401130e6f4aa99ac580de2]: Sch. 1 para. 10 in force at 24.3.1999 for specified purposes, see art. 1(2)(b)

[^key-242b95f2ecdb16bc57b7a7c7c1be6850]: Sch. 1 para. 77 in force at 24.3.1999 for specified purposes, see art. 1(2)(b)

[^key-24a034d8d7adc6da312ead72e7a909a4]: Art. 7(1)(a)-(g)(i)(m), (2)(3) in force at 1.4.1999 in so far as not already in force by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

[^key-258cfa8af6b653ed6c2a0808722a5f42]: Sch. 3 para. 35 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

[^key-2647c99967c57c61ee0bf5ae7fa1d8eb]: Sch. 5 para. 5 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

[^key-268c30e0d5d8465639c4f6426c224e79]: Sch. 3 para. 46 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

[^key-27962a85c8d00c4ffd39bba7d456897c]: Sch. 6 para. 18 in force at 15.6.1999 for specified purposes by S.R. 1999/271, art. 2(a), Sch. Pt. I (with art. 4)