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

Type Statutory-Instrument

Publication 1999-03-10

Last updated 2026-03-10

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Made: 10th March 1999

Laid before Parliament: 22nd March 1999

Coming into force in accordance with Article 1

At the Court at Buckingham Palace, the 10th day of March 1999PresentThe Queen’s most Excellent Majesty in Council

Her Majesty, in exercise of the powers conferred upon Her by section 24 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999[^f00001], is pleased, by and with the advice of Her Privy Council, to order, and it is hereby ordered, as follows:—

PART I — INTRODUCTORY

Title and commencement

1

—This Order may be cited as the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.

(2) The following provisions of this Order—

(a) this Article and Article 2;

(b) Article 3(1) (with Schedule 1), so far as enabling the Department to make subordinate legislation conferring functions on the Board;

(d) Article 16;

(e) Article 20;

(f) Article 24(1) (with Schedule 7).

shall come into force on the 14th day after the day on which this Order is made.

(3) Except as provided by paragraph (2) of this Article, the provisions of this Order shall come into force on such day as the Department or the Secretary of State may by order appoint; and different days may be appointed for different purposes.

(4) An order under paragraph (3) of this Article may make such savings, or such transitional or consequential provision, as the Department or the Secretary of State considers necessary or expedient—

(a) in preparation for or in connection with the coming into force of any provision of this Order, or

(b) in connection with the operation of any enactment repealed or amended by a provision of this Order during any period when the repeal or amendment is not wholly in force.

Interpretation

2

In this Order, unless a contrary intention appears—

“the Board” means the Commissioners of Inland Revenue;

“the Administration Act” means the Social Security Administration (Northern Ireland) Act 1992[^f00002];

“the Contributions and Benefits Act” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992[^f00003];

“the Jobseekers Order” means the Jobseekers (Northern Ireland) Order 1995[^f00004];

“the Pensions Act” means the Pension Schemes (Northern Ireland) Act 1993[^f00005];

“the Pensions Order” means the Pensions (Northern Ireland) Order 1995[^f00006];

“the 1998 Order” means the Social Security (Northern Ireland) Order 1998[^f00007];

“contributions” means contributions under Part I of the Contributions and Benefits Act;

“Contributions Unit” means the Contributions Unit of the executive Agency within the Department known as the Social Security Agency;

“the Department” means the Department of Health and Social Services for Northern Ireland.

PART II — GENERAL

Transfer of functions

Transfer to Board or Secretary of State of functions relating to contributions, etc.

3

(1) Schedule 1 to this Order (which contains amendments transferring to the Board or the Secretary of State functions of the Department in relation to contributions and certain associated functions in relation to benefits and pensions, together with other amendments related to the transfer of those functions) shall have effect.

(2) The functions of the Department under the provisions of subordinate legislation specified in Schedule 2 to this Order are hereby transferred to the Board.

Transfer of other functions to Treasury, Board or Secretary of State

4

Schedule 3 to this Order (which contains amendments transferring to the Treasury, the Board or the Secretary of State certain other functions of the Department, together with amendments related to the transfer of those functions) shall have effect.

Powers relating to enforcement

5

Schedule 4 to this Order (which relates to the enforcement powers of the Board in relation to functions transferred to them by this Order) shall have effect.

Disclosure of information

6

Schedule 5 to this Order (which contains amendments relating to the supply or disclosure of information) shall have effect.

PART III — DECISIONS AND APPEALS

Decisions by officers of Board

7

(1) Subject to the provisions of this Part, it shall be for an officer of the Board—

(a) to decide whether for the purposes of Parts I to V of the Contributions and Benefits Act a person is or was an earner and, if so, the category of earners in which he is or was to be included,

(b) to decide whether a person is or was employed in employed earner’s employment for the purposes of Part V of the Contributions and Benefits Act (industrial injuries),

(c) to decide whether a person is or was liable to pay contributions of any particular class and, if so, the amount that he is or was liable to pay,

(d) to decide whether a person is or was entitled to pay contributions of any particular class that he is or was not liable to pay and, if so, the amount that he is or was entitled to pay,

(e) to decide whether contributions of a particular class have been paid in respect of any period,

(ea) to decide whether a person is or was entitled to make a deduction under section 4 of the National Insurance Contributions Act 2014 (deductions etc of employment allowance) and, if so, the amount the person is or was entitled to deduct,

(eb) to decide whether a person is or was entitled to a repayment under that section and, if so, the amount of the repayment,

(f) subject to and in accordance with regulations made for the purposes of this paragraph by the Department with the concurrence of the Board, to decide any issue arising as to, or in connection with, entitlement to statutory sick pay or statutory maternity pay,

(fa) subject to and in accordance with regulations made for the purposes of this paragraph by the Department for Employment and Learning with the concurrence of the Board, to decide any issue arising as to, or in connection with, entitlement to statutory paternity pay, statutory adoption pay , statutory shared parental pay or statutory parental bereavement pay;

(g) to make any other decision that falls to be made under Parts XI to 12ZD of the Contributions and Benefits Act (statutory sick pay, statutory maternity pay, statutory paternity pay, statutory adoption pay , statutory shared parental pay and statutory parental bereavement pay),

(ga) to make any decision that falls to be made under regulations under Article 8 of the Employment (Northern Ireland) Order 2002 (funding of employers' liabilities to make payments of statutory paternity pay, statutory adoption pay , statutory shared parental pay or statutory parental bereavement pay),

(h) to decide any question as to the issue and content of a notice under subsection (2) of section 115B[^f00008] of the Administration Act (liability of directors etc. for company’s contributions),

(i) to decide any issue arising under Article 29 of the Jobseekers Order (employment of long-term unemployed: deductions by employers), or under any provision of regulations under that Article, as to—

(i) whether a person is or was an employee or employer of another,

(ii) whether an employer is or was entitled to make any deduction from his contributions payments in accordance with regulations under Article 29 of that Order,

(iii) whether a payment falls to be made to an employer in accordance with those regulations,

(iv) the amount that falls to be so deducted or paid, or

(v) whether two or more employers are, by virtue of regulations under Article 29 of that Order, to be treated as one,

(j) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(k) to decide whether a person is liable to a penalty under—

(i) paragraph 7A(2)[^f00010] or 7B(2)(h) of Schedule 1 to the Contributions and Benefits Act, or

(ii) section 107(1)(a)[^f00011] of the Administration Act,

(l) to decide the ... penalty payable under any of the provisions mentioned in sub-paragraphs (j) and (k) of this paragraph, and

(m) to decide such issues relating to contributions, other than the issues specified in sub-paragraphs (a) to (l) of this paragraph or in paragraphs 16 and 17 of Schedule 3 to the 1998 Order, as may be prescribed by regulations made by the Board.

(1A) No decision in respect of Class 2 contributions under section 11(2) of the Contributions and Benefits Act may be made under paragraph (1) in relation to an issue specified in sub-paragraph (c) or (e) of that paragraph if the person to whom the decision would relate—

(a) has appealed under Part 5 of the Taxes Management Act 1970 in relation to that issue,

(b) can appeal under that Part in relation to that issue, or

(c) might in the future, without the agreement of Her Majesty's Revenue and Customs or permission of the tribunal, be able to appeal under that Part in relation to that issue.

(2) Paragraph (1)(c) and (e) of this Article does not include any decision relating to Class 4 contributions other than a decision falling to be made—

(a) under subsection (1) of section 17 of the Contributions and Benefits Act as to whether by regulations under that subsection a person is or was excepted from liability for Class 4 contributions, or his liability is or was deferred, or

(b) under regulations made by virtue of subsection (3) or (4) of that section or section 18 of that Act.

(3) Paragraph (1)(g) of this Article does not include—

(a) any decision as to the making of subordinate legislation, or

(b) any decision as to whether the liability to pay statutory sick pay , statutory maternity pay, statutory paternity pay, statutory adoption pay , statutory shared parental pay or statutory parental bereavement pay is a liability of the Board rather than the employer.

Regulations with respect to decisions

8

(1) Subject to the provisions of this Part and of the Administration Act, provision may be made by the Board by regulations as to the making by their officer of any decision under or in connection with the Contributions and Benefits Act, the Administration Act or the Jobseekers Order which falls to be made by such an officer.

(2) Where it appears to an officer of the Board that a matter before him involves a question of fact requiring special expertise, he may direct that in dealing with that matter he shall have the assistance of one or more experts.

(3) In paragraph (2) above “expert” means a person appearing to the officer of the Board to have knowledge or experience which would be relevant in determining the question of fact requiring special expertise.

Decisions varying or superseding earlier decisions

9

(1) The Board may by regulations make provision—

(a) for any decision of an officer of the Board under Article 7 of this Order (including a decision superseding an earlier decision) to be varied either within the prescribed period or in prescribed cases or circumstances,

(b) for any such decision to be superseded, in prescribed circumstances, by a subsequent decision made by an officer of the Board, and

(c) for any such decision as confirmed or varied by the First-tier Tribunal or Upper Tribunal on appeal to be superseded, in the event of a material change of circumstances since the decision was made, by a subsequent decision made by an officer of the Board.

(2) The date as from which—

(a) any variation of a decision, or

(b) any decision superseding an earlier decision,

is to take effect shall be determined in accordance with the regulations.

(3) In this Article “prescribed” means prescribed by regulations under this Article.

Appeals against decisions of Board

10

(1) This Article applies to any decision of an officer of the Board under Article 7 of this Order or under regulations made by virtue of Article 9(1)(b) or (c) of this Order (whether as originally made or as varied under regulations made by virtue of Article 9(1)(a) of this Order).

(2) In the case of a decision to which this Article applies—

(a) if it relates to a person’s entitlement to statutory sick pay , statutory maternity pay, statutory paternity pay, statutory adoption pay , statutory shared parental pay or statutory parental bereavement pay, the employee and employer concerned shall each have a right to appeal to the tribunal, and

(b) in any other case, the person in respect of whom the decision is made and such other person as may be prescribed shall have a right to appeal to the tribunal.

(3) In paragraph (2)(b) of this Article “prescribed” means prescribed by the Board by regulations.

(4) This Article has effect subject to section 115C[^f00012] of the Administration Act (appeals in relation to personal liability notices).

Exercise of right of appeal

11

(1) Any appeal against a decision must be brought by a notice of appeal in writing given within 30 days after the date on which notice of the decision was issued.

(2) The notice of appeal shall be given to the officer of the Board by whom notice of the decision was given.

(3) The notice of appeal shall specify the grounds of appeal.

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Regulations with respect to appeals

12

(1) The Board may, by regulations made with the concurrence of the Lord Chancellor, make provision with respect to appeals to the tribunal under this Part.

(2) Regulations under paragraph (1) of this Article may, in particular—

(a) make provision with respect to any of the matters dealt with in the following provisions of the Taxes Management Act 1970—

(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii) sections 48 to 54 (appeals to the tribunal), and

(iii) section 56 (payment of tax where there is a further appeal), or

(b) provide for any of those provisions of that Act to apply, with such modifications as may be specified in the regulations, in relation to an appeal to the tribunal under this Part.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Matters arising as respects decisions

13

(1) The Board may by regulations make provision as respects matters arising—

(a) pending any decision of an officer of the Board under Article 7 of this Order which relates to—

(i) statutory sick pay , statutory maternity pay, statutory paternity pay, statutory adoption pay , statutory shared parental pay or statutory parental bereavement pay, or

(ii) any person’s liability for contributions,

(b) pending the determination by the tribunal of an appeal against any such decision,

(d) out of the making of a decision which, under regulations made under that Article, supersedes an earlier decision.

(2) Regulations under this Article may, in particular—

(a) make provision making a person liable to pay contributions pending the determination by the tribunal of an appeal against a decision of an officer of the Board, and

(b) make provision as to the repayment in prescribed circumstances of contributions paid by virtue of the regulations.

(3) Regulations under this Article must be made with the concurrence of the Department in so far as they relate to statutory sick pay or statutory maternity pay.

(4) Regulations under this Article must be made with the concurrence of the Department for Employment and Learning in so far as they relate to statutory paternity pay, statutory adoption pay , statutory shared parental pay or statutory parental bereavement pay

14

(1) The Department or the Secretary of State may by regulations modify any of the enactments to which this paragraph applies during any period in which Article 7 of this Order is in force but Chapter II of Part II of the 1998 Order (social security decisions and appeals) is not yet wholly in force.

(2) Paragraph (1) of this Article applies to—

(a) Part II of the Administration Act (adjudication), and

(b) the Acts and Orders in Council amended by Article 15 of, and Schedule 6 to, this Order.

Decisions under Pensions Act

15

(1) The function of determining the questions referred to in subsection (1) of section 165[^f00017] of the Pensions Act, as that section has effect before the commencement of paragraph 99 of Schedule 6 to the 1998 Order, is hereby transferred to an officer of the Board.

(2) In that section (decisions and appeals), as substituted by paragraph 99 of Schedule 6 to the 1998 Order, for subsections (2) to (4) there is substituted—

(2) It shall be for an officer of the Inland Revenue— (a) to make any decision that falls to be made under or by virtue of Part III of this Act, other than a decision which under or by virtue of that Part falls to be made by the Department; (b) to decide any issue arising in connection with payments under Article 9 of the Social Security (Northern Ireland) Order 1986[^f00018] (occupational pension schemes becoming contracted-out between 1986 and 1993); and (c) to decide any issue arising by virtue of regulations made under paragraph 15 of Schedule 3 to the Social Security (Consequential Provisions) (Northern Ireland) Act 1992[^f00019] (continuing in force of certain enactments repealed by the Social Security Act 1973[^f00020]). (3) In the following provisions of this section a “relevant decision” means any decision which under subsection (2) falls to be made by an officer of the Inland Revenue, other than a decision under section 49 or 50. (4) Articles 10 and 11 of the 1998 Order (revision of decisions and decisions superseding earlier decisions) apply as if— (a) any reference in those Articles to a decision of the Department under Article 9 of that Order included a reference to a relevant decision; and (b) any other reference in those Articles to the Department were, in relation to a relevant decision, a reference to an officer of the Inland Revenue. (5) Regulations may make provision— (a) with respect to the procedure to be adopted on any application made under Article 10 or 11 of the 1998 Order by virtue of subsection (4); and (b) generally with respect to such applications, revisions under Article 10 and decisions under Article 11; but may not prevent such a revision or decision being made without such an application. (6) Article 13 of the 1998 Order (appeal to appeal tribunal) applies as if, for the purposes of paragraph (1)(b) of that Article, a relevant decision were a decision of the Department falling within Schedule 3 to the 1998 Order. (7) The following provisions (which relate to decisions and appeals)— - section 22 of, and Schedule 2 to, the Social Security Administration (Northern Ireland) Act 1992, - Articles 14 to 18 of the 1998 Order, - Articles 25 and 26 of that Order, - Article 28 of that Order, - Schedule 4 to that Order, shall apply in relation to any appeal under Article 13 of the 1998 Order by virtue of subsection (6) as if any reference to the Department were a reference to an officer of the Inland Revenue.

Arrangements for discharge of decision-making functions

16

(1) The Department may make arrangements with the Board for any of its functions under Chapter II of Part II of the 1998 Order in relation to—

(a) a decision whether a person was (within the meaning of regulations) precluded from regular employment by responsibilities at home, or

(b) a decision whether a person is entitled to be credited with earnings or contributions in accordance with regulations made under section 22(5) or (5ZA) of the Contributions and Benefits Act,

to be discharged by the Board or by officers of the Board.

(2) No such arrangements shall affect the responsibility of the Department or the application of Chapter II of Part II of the 1998 Order in relation to any decision.

(3) Until the commencement of Chapter II of Part II of the 1998 Order, the references to that Chapter in paragraphs (1) and (2) of this Article shall have effect as references to Part II of the Administration Act.

Amendments relating to decisions and appeals

17

Schedule 6 to this Order (which contains amendments relating to decisions and appeals) shall have effect.

Interpretation of Part III

18

In this Part—

“tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.

PART IV — MISCELLANEOUS AND SUPPLEMENTAL

Payments in respect of money purchase contracted-out pension schemes to be made out of National Insurance Fund

19

In section 172(1)(za)[^f00021] of the Pensions Act (sums payable out of National Insurance Fund) for “Department” there is substituted “Inland Revenue”.

Rights and liabilities

20

(1) In this Article a “transfer provision” means any of the following provisions of this Order—

(a) Article 3 and Schedules 1 and 2,

(b) Article 4 and Schedule 3,

(d) Article 15(1).

(2) Any rights and liabilities to which the Department is entitled or subject immediately before the commencement of a transfer provision in connection with functions transferred to the Board, the Secretary of State or the Treasury by virtue of that provision are hereby transferred to the Board or, as the case may be, the Treasury, the Secretary of State on the commencement of that provision.

Special provision for certain contracts

21

(1) This Article applies to—

(a) any contract for the supply of goods or services to the Department which relates partly to functions transferred by virtue of this Order to the Board (in this Article on referred to as “transferred functions”) and partly to functions retained by the Department (in this Article referred to as “retained functions”), and

(b) any contract for the supply of goods or services to the Department which relates only to transferred functions or only to retained functions, but whose terms are wholly or partly determined in accordance with a contract falling within sub-paragraph (a) of this paragraph.

(2) Article 20 of this Order shall not apply in relation to any contract to which this Article applies.

(3) In any contract to which this Article applies any term restricting the provision of goods or services under the contract to the Department shall be treated as referring also to the Board, in connection with transferred functions.

Transfer of persons to Inland Revenue

22

(1) With effect from 1st April 1999, there shall be transferred to Her Majesty’s Home Civil Service the persons, specified in paragraph (2).

(2) The persons specified are those persons employed wholly in the Contributions Unit on 31 March 1999, not above the grade of deputy principal.

(3) In this Article, “persons employed wholly in the Contributions Unit”—

(a) includes those persons so employed who are on secondment, on sick leave or on maternity leave on 31 March 1999; but

(b) excludes those persons who are listed on a Northern Ireland Civil Service promotion list but who have not been promoted by that date.

(4) Where a person is transferred to Her Majesty’s Home Civil Service under this Article, his period of employment in the Northern Ireland Civil Service shall count as a period of continuous employment in Her Majesty’s Home Civil Service for the purposes of the Employment Rights (Northern Ireland) Order 1996[^f00022].

Orders and regulations

23

(1) Any power of the Department or the Department for Employment and Learning to make an order or regulations under this Order shall be exercisable by statutory rule for the purposes of the Statutory Rules (Northern Ireland) Order 1979[^f00023].

(2) Section 166(4) of the Administration Act shall apply in relation to any power conferred on the Department or the Department for Employment and Learning to make regulations under this Order as it applies in relation to any power conferred by that Act to make regulations, but as if for references to that Act there were substituted references to this Order.

(3) Any power of the Secretary of State or the Board to make an order or regulations under this Order shall be exercisable by statutory instrument.

(4) Any statutory instrument containing regulations under any provision of this Order, shall be subject to annulment in pursuance of a resolution of either House of Parliament.

(5) Any power conferred by this Order to make regulations may be exercised—

(a) either in relation to all cases to which the power extends, or in relation to those cases subject to specified exceptions, or in relation to any specified cases or classes of case;

(b) so as to make, as respects the cases in relation to which it is exercised—

(i) the full provision to which the power extends or any less provision (whether by way of exception or otherwise);

(ii) the same provision for all cases in relation to which the power is exercised, or different provision for different cases or different classes of case or different provision as respects the same case or class of case for different purposes of this Order;

(iii) any such provision either unconditionally or subject to any specified condition;

and where such a power is expressed to be exercisable for alternative purposes it may be exercised in relation to the same case for any or all of those purposes.

(6) Powers to make regulations for the purposes of any one provision of this Order are without prejudice to powers to make regulations for the purposes of any other provision.

(7) A power conferred by this Order to make regulations includes power to make thereby such incidental, supplementary, consequential or transitional provision as appears to the authority making the regulations to be expedient for the purposes of those regulations.

(8) A power conferred by this Order to make regulations includes power to provide for a person to exercise a discretion in dealing with any matter.

Savings, transitional provisions, consequential amendments, repeals and revocations

24

(1) The provisions of this Order have effect subject to the savings and transitional provisions in Schedule 7 to this Order.

(2) Schedule 8 to this Order (further consequential amendments) shall have effect.

(3) Schedule 9 to this Order (repeals and revocations) shall have effect.

SCHEDULE 1 — TRANSFER OF CERTAIN FUNCTIONS, ETC.

1

Article 9 of the Social Security (Northern Ireland) Order 1986[^f00024] (occupational pension schemes becoming contracted-out between 1986 and 1993), so far as it remains in force by virtue of paragraph 21 of Schedule 5 to the Pensions Act, shall have effect as if—

(a) in paragraph (1), for “Department” there were substituted “Commissioners of Inland Revenue”,

(b) in paragraph (2), for “Department” in both places where it occurs there were substituted respectively “Commissioners of Inland Revenue” and “the Commissioners”,

(c) in paragraph (8), for “the Department makes”, “the Department is”, “the Department may” and “the Department paid”, in both places where it occurs, there were substituted respectively “Commissioners of Inland Revenue make”, “they are”, “they may” and “they paid”,

(d) in paragraph (9), for “the Department makes”, “the Department is”, in both places where it occurs, “does”, “the Department may” and “the Department paid” there were substituted respectively “the Commissioners of Inland Revenue make”, “they are”, “do”, “they may” and “they paid”, and

(e) after paragraph (9) there were added—

(10) In this Article “regulations” means regulations made by the Secretary of State and “prescribed” shall be construed accordingly. (11) Any power under this Article to make regulations is exercisable by statutory instrument. (12) Subject to paragraph (14), regulations made under this Article shall be subject to annulment in pursuance of a resolution of either House of Parliament. (13) This paragraph applies to any regulations under this Article which — (a) but for paragraph (14), would be subject to annulment in pursuance of a resolution of either House of Parliament, and (b) are contained in an instrument which is subject to any requirement that a draft of the instrument be laid before and approved by a resolution of each House of Parliament. (14) Any regulations to which paragraph (13) applies shall not be subject to the procedure as mentioned in paragraph (13)(a) but shall be subject to the procedure as set out in paragraph (13)(b).

2

In Article 82 of that Order (financial provision), paragraph (1)(b), so far as it remains in force as mentioned in paragraph 1 above, shall have effect as if the reference to the Department were a reference to the Board.

The Income and Corporation Taxes Act 1988

3

In section 638 of the Income and Corporation Taxes Act 1988[^f00025] (other restrictions on approval of personal pension schemes), in subsection (6)(c) the words “by the Department of Health and Social Services for Northern Ireland” are omitted.

4

In section 649(6) of that Act (minimum contributions under section 43 of the Pension Schemes Act 1993) paragraph (a) is omitted.

The Contributions and Benefits Act

5

(1) Section 1 of the Contributions and Benefits Act (outline of contributory system) is amended as follows.

(2) In subsection (1), for “Department” there is substituted “Inland Revenue”.

(3) In subsection (4)(b), the words from “where under that section” to the end are omitted.

6

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

7

In section 17 of that Act (exceptions, deferment and incidental matters relating to Class 4 contributions), the following provisions are omitted—

(a) in subsection (1), the words from “and may certify” to the end, and

(b) in subsection (4), the words “the Department and”.

8

In section 18 of that Act (Class 4 contributions recoverable under regulations), in subsection (2), for the words from the beginning to “so payable” there is substituted “In relation to Class 4 contributions payable by virtue of regulations under this section”.

9

In section 61A[^f00026] of that Act (contributions paid in error), in subsections (2)(b) and (4)(b), for “Department is” there is substituted “Inland Revenue are”.

10

In section 147 of that Act (employer’s liability for statutory sick pay), in subsection (6) for “Department” there is substituted “Commissioners of Inland Revenue” and after that subsection there is added—

(7) Regulations under subsection (6) above must be made with the concurrence of the Commissioners of Inland Revenue

11

In section 155A(1) and (4)[^f00027] of that Act (power to provide for recovery by employers of sums paid by way of statutory sick pay) for “The Department” there is substituted “The Secretary of State”.

12

In section 157(3) of that Act (application of Part XI to Crown employment), after “Secretary of State” there is inserted “with the concurrence of the Treasury”.

13

In section 158(1) of that Act (application of Part XI to special classes of person), after “may” there is inserted “with the concurrence of the Treasury”.

14

(1) Section 160 of that Act (statutory maternity pay: entitlement and liability to pay) is amended as follows.

(2) In subsection (9)(b), for “of the Department” there is substituted “of the Commissioners of Inland Revenue”.

(3) After subsection (10) there is added—

(11) Any regulations under subsection (9) above which are made by virtue of paragraph (b) of that subsection must be made with the concurrence of the Commissioners of Inland Revenue.

15

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

16

In section 166(1) of that Act (application of Part XII to special classes of persons), after “may” there is inserted “with the concurrence of the Treasury”.

17

(1) Section 167 of that Act (interpretation of Part XII and supplementary provisions) is amended as follows.

(2) In subsection (1), in the definition of “employee”, after “regulations” there is inserted “made with the concurrence of the Commissioners of Inland Revenue”.

(3) After subsection (6) there is added—

(7) Regulations under any of subsections (2) to (6) above must be made with the concurrence of the Commissioners of Inland Revenue.

18

In section 172(2)(c)[^f00028] of that Act (Assembly, etc. control of regulations and orders) the words “155A(1)” shall cease to have effect.

19

In paragraph 4 of Schedule 1 to that Act (general provisions as to Class 1 contributions)—

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

(b) in paragraph (d)—

(i) for “Department” there is substituted “Inland Revenue”, and

(ii) for “it is” there is substituted “they are”.

20

In paragraph 6 of Schedule 1 to that Act (power to combine collection of contributions with tax)—

(a) in sub-paragraph (5), for “The power to make regulations under this paragraph includes power to” and “the Department” there is substituted respectively “The Secretary of State may by regulations made with the concurrence of the Inland Revenue” and “he”,

(b) in sub-paragraph (6), for the words from the beginning to “may” there is substituted “Provision made in regulations under sub-paragraph (5) above may”, and

21

(1) Paragraph 7 of Schedule 1 to that Act (special penalties in the case of certain returns) is amended as follows.

(2) In sub-paragraph (1), for “paragraph 6” there is substituted “sub-paragraph (1) of paragraph 6” and for “that paragraph” there is substituted “that sub-paragraph”.

(3) In sub-paragraph (2), for “paragraph 6” there is substituted “paragraph 6(1)”.

22

(1) Paragraph 8 of Schedule 1 to that Act (general regulation-making powers) is amended as follows.

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

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

23

In Schedule 11 to that Act (circumstances in which periods of entitlement to statutory sick pay do not arise), after paragraph 1 there is inserted—

(1A) Regulations under paragraph 1 above must be made with the concurrence of the Treasury.

The Administration Act

24

(1) Section 110 of the Administration Act (legal proceedings) is amended as follows.

(2) In subsection (1), for “under this Act or” there is substituted “under any provision of this Act other than section 108 or under any provision of”.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

25

In section 113 of that Act (recovery of unpaid contributions on prosecution), for “Department” there is substituted “Inland Revenue”.

26

In section 114(6) of that Act (recovery on proof of previous offences), for “Department” there is substituted “Inland Revenue”.

27

In section 115(4) of that Act (recovery of unpaid contributions as a penalty), for “Department”, in each place where it occurs, there is substituted “Inland Revenue”.

28

In section 118(1) of that Act (regulations as to notification of deaths)—

(a) after “Regulations” there is inserted “made with the concurrence of the Inland Revenue”, and

(b) for “for the purposes of its functions” there is substituted “or the Inland Revenue, for the purposes of their respective functions”.

29

In section 122(4) of that Act (records and information relating to statutory sick pay)—

(a) after “Regulations” there is inserted “made with the concurrence of the Inland Revenue”, and

(b) in paragraphs (b) and (c), after “Department” there is inserted “or the Inland Revenue (as the regulations may require)”.

30

In section 124(3) of that Act (records and information relating to statutory maternity pay)—

(a) after “Regulations” there is inserted “made with the concurrence of the Inland Revenue”, and

(b) in paragraphs (b) and (c), after “Department” there is inserted “or the Inland Revenue (as the regulations may require)”.

31

(1) Section 142 of that Act (payment of contributions into National Insurance Fund, etc.) is amended as follows.

(2) For subsection (4) there is substituted—

(4) There shall be paid into the National Insurance Fund— (a) so much of any interest recovered by the Inland Revenue by virtue of paragraph 6 of Schedule 1 to the Contributions and Benefits Act or paragraph 6 of Schedule 2 to that Act as remains after the deduction by them of any administrative costs attributable to its recovery, (b) the amounts apportioned to the Department under sub-paragraph (6) of paragraph 7 of Schedule 1 to the Contributions and Benefits Act in respect of the penalties mentioned in that sub-paragraph, and (c) so much of any penalty otherwise imposed by virtue of that paragraph and recovered by the Inland Revenue as remains after the deduction by them of any administrative costs attributable to its recovery.

(3) In subsection (4A)[^f00029], for “Department” there is substituted “Inland Revenue”.

32

In section 143(1)(d) of that Act (general financial arrangements), for “Department” there is substituted “Inland Revenue”.

33

(1) Section 145 of that Act (adjustments between National Insurance Fund and Consolidated Fund) is amended as follows.

(2) For subsection (1) there is substituted—

(1) There shall be made out of the National Insurance Fund into the Consolidated Fund, or out of money appropriated by Measure into the National Insurance Fund— (a) such payments by way of adjustment as the Department determines (in accordance with any directions of the Department of Finance and Personnel) to be appropriate in consequence of the operation of any statutory provision relating to— (i) family credit; (ii) disability working allowance; and (iii) the repayment or offsetting of benefit as defined in section 121 of the Contributions and Benefits Act or other payments; and (b) such payments by way of adjustment as the Inland Revenue determine to be appropriate in consequence of the operation of any statutory provision relating to— (i) statutory sick pay; and (ii) statutory maternity pay.

(3) In subsection (2), for “by the Department in accordance with any directions given by the Department of Finance and Personnel” there is substituted “by the appropriate authority”.

(4) After subsection (2) there is inserted—

(2A) In subsection (2) above “the appropriate authority” means— (a) the Department, in relation to payments falling to be made by it, or (b) the Inland Revenue, in relation to payments falling to be made by them; and any determination by the Department under that subsection must be made in accordance with any directions given by the Department of Finance and Personnel.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) For subsection (5) there is substituted—

(5) There shall be paid out of the National Insurance Fund into the Consolidated Fund, at such times and in such manner as the Treasury may direct— (a) such sums as the Inland Revenue may estimate to be the amount of the administrative expenses incurred by them as mentioned in section 143(2)(a) above, excluding any expenses which the Treasury may direct, or any statutory provision may require, to be excluded from the Inland Revenue’s estimate under this subsection, and (b) such sums as the Department may estimate (in accordance with any directions given by the Department of Finance and Personnel) to be the amount of the administrative expenses incurred as mentioned in section 143(2)(a) above by any government department other than the Inland Revenue, excluding the expenses specified in subsection (6) below. (6) The expenses excluded from the estimate under subsection (5)(b) above are— (a) expenses attributable to the carrying into effect of provisions of the Contributions and Benefits Act or this Act relating to the benefits which by virtue of section 143(2) above are payable out of money appropriated by Measure; and (b) any other category of expenses which the Department of Finance and Personnel may direct, or any statutory provision may require, to be excluded from the Department’s estimate under subsection (5)(b) above; but none of the administrative expenses of the Christmas bonus shall be excluded from that estimate by virtue of paragraph (a) or (b) above. (7) In this section “Consolidated Fund” means the Consolidated Fund of Northern Ireland or the Consolidated Fund of the United Kingdom as appropriate.

34

In section 158C[^f00030] of that Act (requirement to apply for national insurance number), after subsection (1) there is inserted—

(1A) Regulations under subsection (1) above may require the application to be made to the Department or to the Inland Revenue.

35

In section 167(1) of that Act (interpretation), after the definition of “industrial injuries benefit” there is inserted—

“Inland Revenue” means the Commissioners of Inland Revenue;

The Pensions Act

36

In section 3[^f00031] of the Pensions Act (issue of contracting-out and appropriate scheme certificates), in subsections (1) and (6), for “Department” there is substituted “Inland Revenue”.

37

In section 4[^f00032] of that Act (meaning of “contracted-out employment”, “guaranteed minimum pension” and “minimum payment”)—

(a) in subsection (1)(b), for “Department” there is substituted “Inland Revenue”, and

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

38

(1) Section 5 of that Act (requirements for certification of occupational pension schemes and personal pension schemes) is amended as follows.

(2) In subsection (2B)[^f00033]—

(a) for “Department” there is substituted “Inland Revenue”, and

(b) for “is satisfied”, in both places where it occurs, there is substituted “are satisfied”.

(3) In subsection (3)(aa)[^f00034], for “Department is” there is substituted “Inland Revenue are”.

(4) In subsection (4)[^f00035], for “Department may, if it thinks” there is substituted “Inland Revenue may, if they think”.

39

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

40

(1) Section 7[^f00037] of that Act (election by employer as to employments covered by contracting-out certificate) is amended as follows.

(2) In subsection (4)—

(a) for “Department considers” there is substituted “Inland Revenue consider”, and

(b) for “it may” there is substituted “they may”.

(3) In subsection (5)(d), for “Department” and “it is” there are substituted respectively “Inland Revenue” and “they are”.

41

In section 10(4) of that Act (computation of earner’s guaranteed minimum)—

(a) for “Department is” there is substituted “Inland Revenue are”,

(b) for “it”, in each place where it occurs, there is substituted “they”, and

42

In section 13(7)[^f00038] of that Act (supply of information on pensions for widows and widowers), for “Department” there is substituted “Inland Revenue” and for “it” there is substituted “the Inland Revenue”.

43

In section 21(2)[^f00039] of that Act (security of minimum pensions and resources of scheme)—

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

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

44

In section 24B(1)[^f00040] of that Act (information about interim arrangements of personal pension scheme), for “Department” there is substituted “Inland Revenue”.

45

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

46

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

47

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

48

(1) Section 30[^f00044] of that Act (cancellation, variation, surrender and refusal of certificates) is amended as follows.

(2) For “Department”, in each place where it occurs, there is substituted “Inland Revenue”.

(3) In subsection (2)(a), for “it has” there is substituted “they have”.

(4) In subsections (4) and (5), for “it considers” and “it” there are substituted respectively “they consider” and “they”.

49

In section 36(b)[^f00045] of that Act (scope of Chapter II), for “Department” there is substituted “Inland Revenue”.

50

In section 37(2)(b) of that Act (reduced rates of Class 1 contributions for earners in contracted-out employment) after “prescribed” there is inserted “by regulations made by the Secretary of State”.

51

In section 38(1) of that Act (alteration of rates of contributions) for “Department may make a corresponding order” there is substituted “order may also make corresponding provision”.

52

(1) Section 38A[^f00046] of that Act (reduced rates of Class 1 contributions and rebates for members of money purchase contracted-out schemes) is amended as follows.

(2) In subsection (3), for “Department” there is substituted “Inland Revenue”.

(3) In subsection (4) after “Regulations” there is inserted “made by the Secretary of State”.

(4) In subsection (5)—

(a) for “Department”, in each place it occurs, there is substituted “Inland Revenue”, and

(b) for “pays”, in both places where it occurs, “it”,in the first place where it occurs, and “is”, in each place where it occurs, there are substituted respectively “pay”, “they” and “are”.

(5) After subsection (7) there is added—

(8) In subsections (3), (4) and (6) “prescribed” means prescribed by regulations made by the Secretary of State.

53

In section 38B[^f00047] (determination and alteration of contributions and rebates) for “Department may make a corresponding order” there is substituted “order may also make corresponding provision”.

54

(1) Section 39[^f00048] of that Act (payment of minimum contributions to personal pension schemes) is amended as follows.

(2) For “Department”, in each place where it occurs, there is substituted “Inland Revenue”.

(3) In subsection (4)—

(a) for “is” there is substituted “are”, and

(b) after “regulations” there is inserted “made by the Secretary of State”.

(4) In subsection (5) for “pays” and “it is” there are substituted respectively “pay” and “they are”.

(5) In subsection (6) for “pays”, “is” and “does” there are substituted respectively “pay”, “are” and “do”.

(6) After subsection (6) there is added—

(7) In this section “prescribed” means prescribed by regulations made by the Secretary of State.

55

(1) Section 40 of that Act (earner’s chosen scheme for purposes of section 39) is amended as follows.

(2) For “Department”, in each place where it occurs, there is substituted “Inland Revenue”.

(3) In subsection (1)[^f00049]—

(a) for “rejects” there is substituted “reject”, and

(b) after “regulations” there is inserted “made by the Secretary of State”.

(4) In subsection (1A)[^f00050], for “is of” there is substituted “are of”.

(5) In subsection (3), after “regulations” there is inserted “made by the Secretary of State”.

(6) After subsection (3) there is added—

(4) In this section “prescribed” means prescribed by regulations made by the Secretary of State.

56

(1) Section 41[^f00051] of that Act (amount of minimum contributions) is amended as follows.

(2) In subsection (1), for “Department is” there is substituted “Inland Revenue are”.

(3) In subsection (3) after “Regulations” there is inserted “made by the Secretary of State”.

(4) After subsection (3) there is added—

(4) In subsection (3) “prescribed” means prescribed by regulations made by the Secretary of State.

57

In section 41A[^f00052] of that Act (alteration of rates of minimum contributions under section 41) for “Department may make a corresponding order” there is substituted “order may also make corresponding provision”.

58

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

59

In section 45[^f00054] of that Act (women, married women and widows) after “Department” there is inserted “or as the case may be, the Secretary of State” and after “it” there is inserted “or he”.

60

(1) Section 46[^f00055] of that Act (powers to approve arrangements for scheme ceasing to be certified) is amended as follows.

(2) For “Department”, in each place where it occurs, there is substituted “Inland Revenue”.

(3) In subsection (2), for “has”, in both places where it occurs, and “its” there are substituted respectively “have” and “their”.

(4) In subsection (3), for “it subsequently approves” there is substituted “they subsequently approve”.

(5) In subsection (4), for “has” there is substituted “have”.

61

In section 49[^f00056] of that Act (supervision of former contracted-out schemes), for “Department”, in each place where it occurs, there is substituted “Inland Revenue”.

62

In section 50[^f00057] of that Act (supervision of former appropriate personal pension schemes), for “Department”, in each place where it occurs, there is substituted “Inland Revenue”.

63

In section 51[^f00058] (payment of contributions equivalent premiums) after subsection (2) there is inserted—

(2ZA) In this section “prescribed” means prescribed by regulations made by the Secretary of State.

64

(1) Section 52[^f00059] of that Act (payment of contributions equivalent premiums on termination of certified status: supplementary provisions) is amended as follows.

(2) In subsection (2) for “Department” there is substituted “Inland Revenue”.

(3) After subsection (6) there is added—

(7) In this section “prescribed” means prescribed by regulations made by the Secretary of State.

65

(1) Section 53 of that Act (elections to pay contributions equivalent premiums) is amended as follows.

(2) In subsection (4)[^f00060] for “the Department considers” and “it” there are substituted respectively “the Inland Revenue consider” and “they”.

(3) After subsection (4) there is added—

(5) In this section “prescribed” means prescribed by regulations made by the Secretary of State.

66

In section 57[^f00061] of that Act (deduction of contributions equivalent premium from refund of scheme contributions) after subsection (11) there is added—

(12) In this section “prescribed” means prescribed by regulations made by the Secretary of State.

67

(1) Section 59[^f00062] of that Act (further provisions concerning calculations relating to premiums) is amended as follows.

(2) For “Department”, in each place where it occurs, there is substituted “Inland Revenue”.

(3) In subsection (3), for “is satisfied”, “it thinks”“it may”, there are substituted respectively “are satisfied”, “they think” and “they may”.

(4) In subsection (5), for “it thinks” there is substituted “they think”.

68

In section 63(2)[^f00063] of that Act (non-payment of contributions equivalent premiums) for “Department” there is substituted “Inland Revenue”.

69

In section 64(4)[^f00064] of that Act (treatment of unpaid contributions equivalent premiums), for “Department”, in both places where it occurs, there is substituted “Inland Revenue”.

70

For section 151 of that Act (requirement to give information) there is substituted—

(151) (1) Regulations may require the furnishing by prescribed persons to the Department, the Secretary of State or the Inland Revenue of such information as it or he requires or they require for the purposes of Part III, section 107 (and Part VIII and section 149 so far as they have effect for the purposes of section 107), section 113 and section 155 (so far as it relates to protected rights payments). (2) In this section “regulations” means regulations made by the Department or, as the case may be, the Secretary of State and “prescribed” shall be construed accordingly.

71

In section 152 of that Act (information as to guaranteed minimum pensions)—

(a) after “Department”, in the first place where it occurs, there is inserted “or the Inland Revenue”, and

(b) after “Department”, in the second place where it occurs, there is inserted “or, as the case may be, to the Inland Revenue”.

72

(1) Section 161[^f00065] of that Act (application of certain provisions to cases with foreign element) is amended as follows.

(2) In subsection (1) after “Department” there is inserted “or, as the case may be, the Secretary of State”.

(3) In subsection (7) at the end there is added—

“regulations” means regulations made by the Department or, as the case may be, the Secretary of State and “prescribed” shall be construed accordingly.

73

In section 164[^f00066] (breach of regulations) after subsection (10) there is inserted—

(11) In this section “regulations” means regulations made by the Department or, as the case may be, the Secretary of State and “prescribed” shall be construed accordingly.

74

(1) Section 172[^f00067] of that Act (general financial arrangements) is amended as follows.

(2) In subsection (1)—

(a) for “Department” there is substituted “Inland Revenue”, and

(b) for “it” there is substituted “the Department”.

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

(3A) There shall be paid out of the National Insurance Fund into the Consolidated Fund of the United Kingdom— (a) such sums as the Inland Revenue may estimate to be the amount of their administrative expenses in exercising their functions under Part III; and (b) such sums as the Secretary of State may estimate to be to the amount of his administrative expenses in exercising his functions under this Act.

(4) In subsection (6), after “United Kingdom” there is inserted

subject to subsection (5), so far as it relates to payments out of money provided by Parliament, any sum recovered by the Inland Revenue under the provisions within subsection (2)(b)(ii); and

(5) In subsection (7)(d), for “it” there is substituted “the Inland Revenue”.

(6) After that subsection there is inserted—

(8) Subject to the foregoing provisions of this section, all expenses incurred by the Secretary of State or the Inland Revenue shall be paid out of money provided by Parliament, except so far as they may be required by any enactment to be paid or borne in any other way.

75

(1) Section 177[^f00068] of that Act (orders and regulations — general provisions) is amended as follows.

(2) In subsection (1) before “Any power” there is inserted “Subject to subsection (7)” and the words “and regulations made by the Secretary of State under section 160” are omitted.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) In subsection (8)—

(a) for “the power” there is substituted “Any power”,

(b) the words “by section 160” are omitted, and

76

In section 181 (control of regulations and orders) after subsection (9) there is inserted—

(9A) A statutory instrument containing provision under section 38, 38B or 41A 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.

77

(1) Schedule 1 to that Act (certification regulations) is amended as follows.

(2) In paragraph 2(1)[^f00069] (determination of date of employment), for “Department” there is substituted “Inland Revenue”.

(3) In paragraph 3 (notice by employer), for “Department” there is substituted “Inland Revenue”.

(4) In paragraph (4) (power to modify Part III, etc.), after sub-paragraph (3) there is added—

(4) In this paragraph “regulations” means regulations made by the Department or, as the case may be, the Secretary of State.

(5) In paragraph 5[^f00070] (contributions equivalent premiums)—

(a) in sub-paragraph (1), for “Department”, in both places where it occurs, there is substituted “Inland Revenue”,

(b) in sub-paragraph (3)—

(i) in paragraph (e), for “Department is” there is substituted “Inland Revenue are”, and

(ii) in paragraph (f), for “Department” there is substituted “Inland Revenue”, and

(c) in sub-paragraphs (3A), (3B)(b), (3C)(c)[^f00071] and (4), for “Department” there is substituted “Inland Revenue”, and

(d) after sub-paragraph (4) there is added—

(4A) In this paragraph “regulations” means regulations made by the Department or, as the case may be, the Secretary of State and “prescribed” shall be construed accordingly.

(6) Paragraph 7 (regulations relating to certain public service pension schemes) is amended as follows—

(a) in sub-paragraph (1)—

(i) for “appropriate government department” there is substituted “the Department, or as the case may be, the Secretary of State”, and

(ii) in paragraphs (a), (b) and (d) for “that Department”, in each place where it occurs, there is substituted “the Inland Revenue”, and

(b) sub-paragraph (5) is omitted..

78

(1) Schedule 5 to that Act (transitional provisions and savings) is amended as follows.

(2) In paragraph 14(3)—

(a) for “Department has” there is substituted “Inland Revenue have”,

(b) for “it subsequently ascertains” there is substituted “they subsequently ascertain”,

(c) in paragraph (a), for “Department”, in both places where it occurs, and “it”, there are substituted respectively “Inland Revenue” and “they”, and

(d) in paragraph (b), for “the Department”, in the first, second and third place where it occurs, there is substituted respectively “Inland Revenue”, “they” and “them”.

(3) After paragraph 14(3) there is added—

(4) In this paragraph “prescribed” means prescribed by regulations made by the Secretary of State.

The Jobseekers Order

79

(1) Article 29 of the Jobseekers Order (employment of long-term unemployed: deductions by employers) is amended as follows.

(2) In paragraph (5)(b), for “Department” there is substituted “Commissioners of Inland Revenue”.

(3) In paragraph (6)—

(a) in sub-paragraph (d), for “Department or by the Commissioners of Inland Revenue on behalf of the Department” there is substituted “Commissioners of Inland Revenue”, and

(b) in sub-paragraph (f), for “Department” there is substituted “Commissioners of Inland Revenue”.

(4) In paragraph (7)(b), for “Department” there is substituted “Commissioners of Inland Revenue”.

80

(1) Article 38 of that Order (general financial arrangements) is amended as follows.

(2) In paragraph (5)—

(a) for “Department”, in the first place where it occurs, there is substituted “relevant authority”, and

(b) for “the Department considers”, in both places where it occurs, there is substituted “the relevant authority consider”.

(3) In paragraph (6)—

(a) for “Department”, in the first place it occurs, there is substituted “relevant authority”, and

(b) for “Department of Finance and Personnel” there is substituted “relevant financial authority”.

(4) After paragraph (6) there is added—

(7) In paragraphs (5) and (6) “the relevant authority” and “the relevant financial authority” means, respectively— (a) in relation to any estimate or payment to be made by the Department, the Department and the Department of Finance and Personnel, or (b) in relation to any estimate or payment to be made by the Commissioners of Inland Revenue, the Commissioners of Inland Revenue and the Treasury.

The Pensions Order

81

In Article 105(1) of the Pensions Order (disclosure for facilitating discharge of functions by other supervisory authorities), in the Table, in the entries relating to—

(a) the Commissioners of Inland Revenue or their officers, and

(b) the Secretary of State,

in the second column at the end there is inserted “or Part III of the Pension Schemes Act”.

82

In section 106(1) of that Order (other permitted disclosures), after “Department,” there is inserted—

(aa) the Commissioners of Inland Revenue or their officers,

SCHEDULE 2 — TRANSFER OF FUNCTIONS UNDER SUBORDINATE LEGISLATION

Number	Title	Provisions conferring functions transferred
S.R. 1979 No. 186.	The Social Security (Contributions) Regulations (Northern Ireland) 1979.	All the regulations except regulations 36 to 39, 41 to 42 and 44.
S.R. 1982 No. 263.	The Statutory Sick Pay (General) Regulations (Northern Ireland) 1982.	Regulations 9A to 9C, 10 and 14.
S.R. 1983 No. 54.	The Statutory Sick Pay (Compensation of Employers) and Miscellaneous Provisions Regulations (Northern Ireland) 1983.	Regulation 3 (so far as remaining in operation).
S.R. 1987 No. 30.	The Statutory Maternity Pay (General) Regulations (Northern Ireland) 1987.	Regulations 7, 25, 30 and 31.
S.R. 1987 No. 293.	The Personal and Occupational Pension Schemes (Incentive Payments) Regulations (Northern Ireland) 1987.	All the regulations (so far as remaining in operation).
S.R. 1990 No. 90.	The Social Security (Refunds) (Repayment of Contractual Maternity Pay) Regulations (Northern Ireland) 1990.	Regulations 2 and 3.
S.R. 1992 No. 157.	The State Scheme Premiums (Actuarial Tables) Regulations (Northern Ireland) 1992.	All the regulations.
S.R. 1994 No. 271.	The Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations (Northern Ireland) 1994.	Regulation 6.
S.R. 1995 No. 69.	The Statutory Sick Pay Percentage Threshold Order (Northern Ireland) 1995.	Article 4.
S.R. 1996 No. 30.	The Employer’s Contributions Re-imbursement Regulations (Northern Ireland) 1996.	Regulations 7, 8 and 9.
S.R. 1996 No. 493.	The Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1996.	All the regulations except regulation 23.
S.R. 1996 No. 188.	The Social Security (Additional Pension) (Contributions Paid in Error) Regulations (Northern Ireland) 1996.	All the regulations.
S.R. 1997 No. 7.	The Occupational Pension Schemes (Contracting-out) Transitional Regulations 1997.	All the regulations.
S.R. 1997 No. 56.	The Personal and Occupational Pension Schemes (Protected Rights) Regulations (Northern Ireland) 1997.	All the regulations except regulation 4(3).
S.R. 1997 No. 95.	The Occupational Pension Schemes (Mixed Benefit Contracted-out Schemes) Regulations (Northern Ireland) 1997.	Regulation 3.
S.R. 1997 No. 139.	The Personal Pension Schemes (Appropriate Schemes) Regulations (Northern Ireland) 1997.	All the regulations.
S.R. 1997 No. 140.	The Occupational and Personal Pension Schemes (Contracting-out etc: Review of Determinations) Regulations (Northern Ireland) 1997.	All the regulations.
S.R. 1997 No. 192 (C. 10).	The Pensions (1995 Order) (Commencement No. 8) Order (Northern Ireland) 1997.	In Article 4, paragraph (1), paragraph (2), except so far as relating to section 51(3) of the Pension Schemes (Northern Ireland) Act 1993 and to the making of regulations under section 60(1) of that Act, and paragraph (3) and Article 13 .
S.R. 1998 No. 208.	The Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights and Miscellaneous Amendment) Regulations (Northern Ireland) 1998.	All the regulations.
S.R. 1998 No. 267.	The Occupational Pension Schemes (Validation of Rule Alterations) Regulations (Northern Ireland) 1998.	All the Regulations.

SCHEDULE 3 — Transfer of Other Functions to Treasury or Board

1

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

The Contributions and Benefits Act

2

In section 1 of the Contributions and Benefits Act (outline of contributory system), after subsection (6) there is inserted—

(7) Regulations under subsection (6) above shall be made by the Treasury.

3

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

4

In section 3 of that Act (“earnings” and “earner”), at the end of subsection (2) there is inserted “by regulations made by the Treasury with the concurrence of the Department”.

5

In section 4 of that Act (payments treated as remuneration and earnings), after subsection (6)[^f00074] there is added—

(7) Regulations under this section shall be made by the Treasury with the concurrence of the Department.

6

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

7

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

8

(1) Section 7 of that Act (definition of “secondary contributor”) is amended as follows.

(2) In subsection (2), for “Department” there is substituted “Treasury”.

(3) After that subsection there is added—

(3) Regulations under any provision of this section shall be made by the Treasury.

9

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

10

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

11

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

12

In section 10A(7)[^f00076] of that Act (Class 1B contributions), for “Regulations may” there is substituted “The Treasury may by regulations”.

13

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

14

In section 12 of that Act (late paid Class 2 contributions), in subsections (4) and (6), for “Department” there is substituted “Treasury”.

15

(1) Section 13 of that Act (Class 3 contributions) is amended as follows.

(2) In subsection (1), for “Regulations shall” there is substituted “The Treasury shall by regulations”.

(3) In subsection (3), for “Regulations may” there is substituted “The Department may by regulations”.

(4) In subsection (7), for “Department” there is substituted “Treasury”.

16

In section 14 of that Act (restriction on right to pay Class 3 contributions), after subsection (4)[^f00077] there is added—

(5) Regulations under subsection (1) or (2) above shall be made by the Treasury.

17

(1) Section 17 of that Act (exceptions, deferment and incidental matters relating to Class 4 contributions) is amended as follows.

(2) In subsection (1), for the words from the beginning to “Inland Revenue” there is substituted “The Inland Revenue may by regulations”.

(3) In subsections (3) and (4), for “Regulations may” there is substituted “The Inland Revenue may by regulations”.

(4) Subsection (6) shall cease to have effect.

18

(1) Section 18 of that Act (Class 4 contributions recoverable under regulations) is amended as follows.

(2) In subsection (1), for “Provision may be made by regulations” there is substituted “The Inland Revenue may by regulations make provision”.

(3) In subsection (2), for “regulations may” there is substituted “regulations made by the Inland Revenue may”.

19

(1) Section 19 of that Act (general power to regulate liability for contributions) is amended as follows.

(2) After subsection (5) there is inserted—

(5A) Regulations under any of subsections (1) to (5) above shall be made by the Treasury.

(3) In subsection (6), for “Regulations may” there is substituted “The Department may by regulations”.

20

In section 19A[^f00078] of that Act (Class 1, 1A or 1B contributions paid in error), after subsection (2) there is added—

(3) Regulations under subsection (2) above shall be made by the Treasury.

21

(1) Section 112 of that Act (certain sums to be earnings) is amended as follows.

(2) In subsection (1), for “Regulations may” there is substituted “The Treasury may by regulations made with the concurrence of the Department”.

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

(2A) Regulations under subsection (2) above shall be made by the Treasury with the concurrence of the Department.

22

(1) Section 116 of that Act (application of that Act and the Administration Act to Her Majesty’s forces) is amended as follows.

(2) In subsection (2)—

(a) for “The Secretary of State may” there is substituted “The Treasury may with the concurrence of the Secretary of State”, and

(b) for “he thinks” there is substituted “the Treasury think”.

(3) In subsection (3), for “made by the Secretary of State” there is substituted “made by the Treasury with the concurrence of the Secretary of State”.

23

In section 117(1) of that Act (application of that Act and the Administration Act to mariners, airmen, etc.)—

(a) for “The Department may” there is substituted “The Treasury may with the concurrence of the Department”, and

(b) for “the Department thinks” there is substituted “the Treasury think”.

24

In section 118 of that Act (married women and widows)—

(a) for “The Department may” there is substituted “The Treasury may with the concurrence of the Department”, and

(b) for “the Department thinks” there is substituted “the Treasury think”.

25

In section 119 of that Act (persons outside Northern Ireland)—

(a) for “The Department may” there is substituted “The Treasury may with the concurrence of the Department”, and

(b) for “Department thinks” there is substituted “the Treasury think”.

26

In section 120(1) of that Act (treatment of voidable marriages, etc.), after “Regulations”, in the first place where it occurs, there is inserted “made by the Treasury with the concurrence of the Department”.

27

In section 121 of that Act (interpretation of Parts I to VI and supplementary provisions)—

(a) in subsection (2), after “Regulations” there is inserted “made by the Treasury with the concurrence of the Department”, and

(b) in subsection (3), for “by regulations” there is substituted “by the Treasury by regulations made with the concurrence of the Department”.

28

(1) Section 171 of that Act (regulations and orders: general) is amended as follows.

(2) In subsection (2), for the words from the beginning to “or orders” there is substituted “Any power conferred by this Act on the Department to make regulations or orders”.

(3) For subsection (10) there is substituted—

(10) Any power of the Secretary of State, the Treasury or the Commissioners of Inland Revenue under this Act to make regulations or orders is exercisable by statutory instrument, and subsections (3) to (5) above apply to those regulations or orders as they apply to regulations or orders made by the Department.

(4) In subsection (11), for the words from “under” to “regulations” there is substituted “to make an order under section 155A(1) above or regulations under section 116, 155A(4), 157 or 163 above”.

29

(1) Section 172 of that Act (Assembly, etc. control of regulations and orders) is amended as follows.

(2) In subsection (2)(a)—

(a) for “19(4) to (6)” there is substituted “19(6)”, and

(b) “11(3), 18(1)” and “117, 118” are omitted.

(3) Subsection (3)(a) is omitted.

(4) In subsection (9), for the words from the beginning to “below” there is substituted “Subject to subsections (11), (11A) and (11B) below,” and after “Secretary of State” there is inserted “, the Treasury or the Commissioners of Inland Revenue”.

(5) After subsection (11) there is inserted—

(11A) A statutory instrument containing (whether alone or with other provisions) regulations made by virtue of section 11(3), 18, 19(4) and (5), 117 or 118 or an order under section 155A shall not be made unless a draft of the instrument has been laid before Parliament and been approved by resolution of each House of Parliament. (11B) Subsection (11A) above does not apply to a statutory instrument by reason only that it contains regulations under section 117 which the instrument states are made for the purpose of making provision consequential on provision under section 129 of the Administration Act.

30

In paragraph 1 of Schedule 1 to that Act (Class 1 contributions where earner employed in more than one employment), after sub-paragraph (8) there is inserted—

(8A) Regulations under any provision of this paragraph shall be made by the Inland Revenue.

31

In paragraph 2 of Schedule 1 to that Act (earnings not paid at normal intervals), after “Regulations” there is inserted “made by the Inland Revenue”.

32

In paragraph 3 of Schedule 1 to that Act (method of paying Class 1 contributions), after sub-paragraph (5)[^f00079] there is added—

(6) Regulations under any provision of this paragraph shall be made by the Inland Revenue.

33

In paragraphs 4, 5[^f00080] and 5A[^f00081] of Schedule 1 to that Act (supplementary provisions relating to contributions of Classes 1, 1A and 1B), after “Regulations” there is inserted “made by the Inland Revenue”.

34

(1) Paragraph 6 of Schedule 1 to that Act (power to combine collection of contributions with tax) is amended as follows.

(2) In sub-paragraph (1), for “with the concurrence of” there is substituted “by”.

(3) Sub-paragraph (8) is omitted.

35

(1) Paragraph 7 of Schedule 1 to that Act (special penalties in the case of certain returns) is amended as follows.

(2) In sub-paragraph (6), for “be apportioned between the Inland Revenue and the Department” there is substituted “for the purposes of making any payment into the National Insurance Fund be apportioned between income tax and contributions”.

(3) Sub-paragraph (7) is omitted.

(4) In sub-paragraph (8), for “Sub-paragraphs (6) and (7)” there is substituted “Sub-paragraph (6)”.

36

In paragraph 7A(2)[^f00082] of Schedule 1 to that Act (penalties for fraud or negligence in making contributions return), after “regulations” there is inserted “made by the Treasury”.

37

In paragraph 7B(1)[^f00083] of Schedule 1 to that Act (collection of contributions by Department) for “Regulations may” there is substituted “The Treasury may by regulations”.

38

(1) Paragraph 8 of Schedule 1 to that Act (general regulation-making powers) is amended as follows.

(2) In sub-paragraph (1), for “Regulations may” there is substituted “The appropriate authority may by regulations”.

(3) After sub-paragraph (1) there is inserted—

(1A) In sub-paragraph (1), “the appropriate authority” means the Treasury, except that, in relation to— (a) provision made by virtue of paragraph (d) of that sub-paragraph, and (b) provision made by virtue of paragraph (q) of that sub-paragraph in relation to the matters referred to in paragraph (d), it means the Department.

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

39

In paragraph 9 of Schedule 1 to that Act (determination of person’s age for purposes of contributions), for “Regulations may” there is substituted “The Treasury may by regulations”.

40

In paragraph 10(1) of Schedule 1 to that Act (sickness payments counting as remuneration), for “Regulations may” there is substituted “The Treasury may by regulations”.

The Administration Act

41

In section 12(2) of the Administration Act(provision of medical information in relation to statutory sick pay), after “regulations” there is inserted “made with the concurrence of the Inland Revenue”.

42

In section 13 of that Act (provision of information in relation to statutory maternity pay), after subsection (1) there is inserted—

(1A) Any regulations for the purposes of subsection (1) above must be made with the concurrence of the Inland Revenue.

43

In section 129 of that Act (amendments following alterations in Great Britain)—

(a) for “Secretary of State” there is substituted “Treasury”,

(b) for “Department may make a corresponding order” there is substituted “order may also make corresponding provision”

44

(1) Section 141 of that Act (National Insurance Fund) is amended as follows.

(2) For subsection (1) there is substituted—

(1) The National Insurance Fund shall be maintained under the control and management of the Inland Revenue.

(3) In subsection (2)—

(a) after “prepared” there is inserted “by the Inland Revenue”,

(b) for “Department of Finance and Personnel” there is substituted “Treasury”,

(d) for “the Assembly” there is substituted “Parliament”.

(4) In subsection (3), for “Department of Finance and Personnel” and “that Department” there is substituted respectively “National Debt Commissioners” and “them”.

(5) In subsection (4) for “Department of Finance and Personnel”, and “the Assembly” there is substituted respectively “National Debt Commissioners” and “Parliament”.

45

(1) Section 142 of that Act (payment of contributions into National Insurance Fund, etc.) is amended as follows.

(2) In subsection (1), for “Department” and “it” there are substituted respectively “Inland Revenue” and “them”.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) In subsection (3) for “Department of Finance and Personnel” there is substituted “Treasury”.

(5) In subsection (4), as substituted by paragraph 29(2) of Schedule 1 to this Order, in paragraph (b), for “the Department” there is substituted “contributions”.

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

(7) In subsection (6)—

(a) for “Department” there is substituted “Inland Revenue”,

(b) for “Department considers” there is substituted “Inland Revenue consider”, and

(8) For subsection (7), there is substituted—

(7) Whenever the Treasury makes an order under section 162(7) of the Great Britain Administration Act (destination of contributions — national health service allocation), the order may also make corresponding provision for Northern Ireland.

(9) In subsection (9)—

(a) for “Department”, in the first place where it occurs, there is substituted “Inland Revenue”,

(b) for “it” there is substituted “them”, and

(c) for the words from “the remainder shall” to “towards” there is substituted “the remainder shall be paid by the Inland Revenue to the relevant Northern Ireland Department towards”.

(10) In subsection (10), for “Department” there is substituted “Inland Revenue”.

(11) Subsection (11) shall cease to have effect.

(12) In subsection (12)—

(a) for “Department” there is substituted “Inland Revenue”, and

(b) for “it thinks” there is substituted “they think”.

46

(1) Section 143 of that Act (administrative expenses to include statistical inquiries), is amended as follows.

(2) In subsection (3) for the words from “undertaken” to the end there is substituted

undertaken— on behalf of the Inland Revenue with a view to obtaining statistics relating to the operation of Part I of the Contributions and Benefits Act, and on behalf of the Department with a view to obtaining statistics relating to the operation of Parts II to VI and XI of that Act.

(3) In subsection (5) for “Department of Finance and Personnel” there is substituted “Treasury”.

47

(1) Section 145 of that Act (adjustments between National Insurance Fund and Consolidated Fund) is amended as follows.

(2) In subsection (1), as substituted by paragraph 30(2) of Schedule 1 to this Order, for “out of money appropriated by Measure into the National Insurance Fund” there is substituted “by the Department out of money appropriated by Measure 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— in relation to payments falling to be made by the Department, by the Department by order made with the concurrence of the Inland Revenue, or in relation to payments falling to be made by the Inland Revenue, by the Inland Revenue by order

48

(1) In section 153 of that Act (co-ordination with Great Britain), in subsection (2)(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[^f00085] of section 153 of the Administration Act.

49

(1) Section 165 of that Act (regulations and orders — general) 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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) After subsection (11) there is inserted—

(11A) Any power of the Treasury or the Inland Revenue under this Act to make regulations or orders is exercisable by statutory instrument; and subsections (4) to (6) above apply to those regulations or orders as they apply to regulations or orders made by the Department.

50

(1) Section 166 of that Act (Assembly, etc. control of orders and regulations) is amended as follows.

(2) In subsection (2)(b) for “section 129, 132, 133 or 142 above” there is substituted “section 132 or 133 above”.

(3) In subsection (5)—

(a) after “subsection (10)” there is inserted “and (10A)”,

(b) after “regulations” there is inserted “or orders”, and

(4) After subsection (10) there is inserted—

(10A) A statutory instrument containing provision under section 129 or 142(7) 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.

51

(1) Schedule 5 to that Act (regulations not requiring prior submission to Social Security Advisory Committee) is amended as follows.

(2) For paragraph 4 there is substituted—

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

PART I — INTRODUCTORY

Title and commencement

1

Interpretation

2

PART II — GENERAL

Transfer of functions

Transfer to Board or Secretary of State of functions relating to contributions, etc.

3

Transfer of other functions to Treasury, Board or Secretary of State

4

Powers relating to enforcement

5

Disclosure of information

6

PART III — DECISIONS AND APPEALS

Decisions by officers of Board

7

Regulations with respect to decisions

8

Decisions varying or superseding earlier decisions

9

Appeals against decisions of Board

10

Exercise of right of appeal

11

Regulations with respect to appeals

12

Matters arising as respects decisions

13

Power to make provision for period before commencement of new social security appeal provisions

14

Decisions under Pensions Act

15

Arrangements for discharge of decision-making functions

16

Amendments relating to decisions and appeals

17

Interpretation of Part III

18

PART IV — MISCELLANEOUS AND SUPPLEMENTAL

Payments in respect of money purchase contracted-out pension schemes to be made out of National Insurance Fund

19

Rights and liabilities

20

Special provision for certain contracts

21

Transfer of persons to Inland Revenue

22

Orders and regulations

23

Savings, transitional provisions, consequential amendments, repeals and revocations

24

SCHEDULE 1 — TRANSFER OF CERTAIN FUNCTIONS, ETC.

The Social Security (Northern Ireland) Order 1986

1

Article 9 of the Social Security (Northern Ireland) Order 1986[^f00024] (occupational pension schemes becoming contracted-out between 1986 and 1993), so far as it remains in force by virtue of paragraph 21 of Schedule 5 to the Pensions Act, shall have effect as if—

2

The Income and Corporation Taxes Act 1988

3

4

The Contributions and Benefits Act

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21