The National Insurance Contribution Credits (Transfer of Functions) Order 2009

Made: 10th June 2009

Laid before Parliament: 17th June 2009

Coming into force: 6th April 2010

At the Court at Buckingham Palace, the 10th day of June 2009Present,The Queen’s Most Excellent Majesty in Council

Her Majesty, in pursuance of the powers conferred on Her by section 23(1)(d), (3)(b) and (4)(d) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999¹, is pleased, by and with the advice of Her Privy Council, to order as follows:

Citation, commencement and extent

1

• (1) This Order may be cited as the National Insurance Contribution Credits (Transfer of Functions) Order 2009 and shall come into force on 6th April 2010.

• (2) This Order extends to England and Wales and to Scotland.

Transfer of functions

2

• (1) The decisions to which this article applies are to be made by the Commissioners for Her Majesty’s Revenue and Customs (rather than the Secretary of State).

• (2) This article applies to any decision which relates to the crediting of Class 3 contributions for a week falling after 6th April 2010 under section 23A(2) of the Social Security Contributions and Benefits Act 1992² (contributions credits for relevant carers) by virtue of the contributor concerned being a relevant carer in respect of that week under—

• (a) section 23A(3)(a) (persons awarded child benefit in respect of a child under the age of 12);

• (b) section 23A(3)(b) (foster parents, within the meaning of regulations); or

• (c) regulations providing, for the purposes of section 23A(3)(c) (other persons engaged in caring, within the meaning given by regulations), that a person is engaged in caring in any week if that person is the partner of a person to whom section 23A(3)(a) applies.

Decisions and appeals

3

• (1) The following provisions of Chapter 2 (social security decisions and appeals) of Part 1 (decisions and appeals) of the Social Security Act 1998³ apply to a decision to which article 2 applies as they apply in relation to a decision of the Secretary of State mentioned in section 8(1) (decisions by the Secretary of State) of that Act.

• (2) The provisions are—

• (a) section 9 (revision of decisions);

• (b) section 10⁴ (decisions superseding earlier decisions);

• (c) section 11⁵ (regulations with respect to decisions);

• (d) section 12⁶ (appeal to First-tier Tribunal), except for subsections (4) and (5);

• (e) section 13⁷ (redetermination etc of appeals by tribunal);

• (f) section 14⁸ (appeal from First-tier Tribunal to Upper Tribunal), except for subsections (3)(c) and (4) to (6);

• (g) section 15⁹ (applications for permission to appeal against a decision of the Upper Tribunal);

• (h) section 15A¹⁰ (functions of Senior President of Tribunals);

• (i) section 16¹¹ (procedure), except for subsections (4) and (5);

• (j) section 17¹² (finality of decisions);

• (k) section 18¹³ (matters arising as respects decisions), except for subsection (2);

• (l) section 21¹⁴ (suspension in prescribed circumstances);

• (m) section 22¹⁵ (suspension for failure to furnish information etc.), except for subsection (4);

• (n) section 23 (termination in cases of failure to furnish information);

• (o) section 25¹⁶ (decisions involving issues that arise on appeal in other cases);

• (p) section 26¹⁷ (appeals involving issues that arise on appeal in other cases);

• (q) section 27¹⁸ (restrictions on entitlement to benefit in certain cases of error);

• (r) section 28¹⁹ (correction of errors and setting aside of decisions), except for subsection (1A); and

• (s) section 39ZA²⁰ (certificates).

4

• (1) In the application of the provisions listed in article 3(2) to a decision to which article 2 applies, any reference to the Secretary of State (other than in a reference to a decision of the Secretary of State under section 8(1)) is to have effect as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

• (2) Paragraph (1) does not apply to references contained in sections 21 to 23.

Amendment of the Social Security Contributions and Benefits Act 1992

5

In section 23A(4)(b) of the Social Security Contributions and Benefits Act 1992, after “the Secretary of State” insert “or to the Commissioners for Her Majesty’s Revenue and Customs”.

Signed

Judith Simpson — Clerk of the Privy Council

Explanatory note

(This note is not part of the Order)

EXPLANATORY NOTE

This Order provides for certain decisions with respect to crediting National Insurance Contributions for parents and carers to be made by the Commissioners for Her Majesty’s Revenue and Customs.

Article 2 provides that a decision of the Secretary of State under section 23A (contributions credits for relevant parents and carers) of the Social Security Contributions and Benefits Act [1992 (c. 4)](https://www.legislation.gov.uk/ukpga/1992/4) is to be made by the Commissioners for Her Majesty’s Revenue and Customs where that decision relates to crediting of contributions by virtue of an award of child benefit or by virtue of being a foster parent.

Article 3 provides that the provisions of Chapter 2 (social security decisions and appeals) of Part 1 (decisions and appeals) of the Social Security Act [1998 (c. 14)](https://www.legislation.gov.uk/ukpga/1998/14) apply to decisions of the Commissioners for Her Majesty’s Revenue and Customs under section 23A rather than the provisions of Part 2 (decisions and appeals) of the Social Security Contributions (Transfer of Functions, etc.) Act [1999 (c. 2)](https://www.legislation.gov.uk/ukpga/1999/2).

Article 4 provides for references to the Secretary of State under those provisions, where necessary, to be read as references to the Commissioners for Her Majesty’s Revenue and Customs.

Article 5 amends section 23A of the Social Security Contributions and Benefits Act 1992 to enable regulations under that section to provide for the provision of information to Her Majesty’s Revenue and Customs.

A full impact assessment has not been produced for this instrument as it has no impact on the private or voluntary sectors.

Footnotes