The Social Security Contributions, etc. (Decisions and Appeals — Transitional Modifications) Regulations (Northern Ireland) 1999

Explanatory Note

(This note is not part of the Regulations.)

These Regulations provide for certain provisions of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, the Social Security Administration (Northern Ireland) Act 1992 (“the Administration Act”) and the Pension Schemes (Northern Ireland) Act 1993 to have effect subject to specified modifications on, and after, 1st April 1999 (when Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (“the Transfer Order”) comes into force) until Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 (“the 1998 Order”) is wholly in operation.

Part II of the 1998 Order enacts new arrangements for decisions and appeals in relation to matters arising under social security legislation, but the provisions of that Part are not yet substantially in operation. Until they are wholly in operation, and to the extent that they are not in operation, arrangements for social security decisions and appeals continue to be governed by Part II of the Administration Act, which will be repealed once Part II of the 1998 Order is wholly in operation.

By virtue of the Transfer Order, decisions in relation to certain social security matters will, with effect from 1st April 1999, fall to be made by officers of the Commissioners of Inland Revenue, and appeals will be determined by the tax appeal Commissioners, under Part III of the Transfer Order. These Regulations modify provisions in Part II of the Administration Act (for so long as those provisions remain in force), and certain other provisions, so that the existing arrangements for social security decisions and appeals will work satisfactorily alongside the arrangements introduced by Part III of the Transfer Order until such time as the arrangements introduced by the 1998 Order are fully operational.

Article 14(1) of the Transfer Order, the enabling provision under which these Regulations are made, was brought into force on 24th March 1999 by virtue of Article 1(2)(c) of the Transfer Order.