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Statutory Rules of Northern Ireland
Work And Families
9th September 2010
Coming into operation
3rd October 2010
Approved by resolution of the Assembly on
9th November 2010
The Department for Employment and Learning makes the following Regulations in exercise of the powers conferred by sections 167ZEA(1), (2), and (3), 167ZEB(1), (2) and (3), 167ZEC(1) and (3), 167ZED(2) and (3), 167ZEE(2), (4) and (7), 167ZG(3), 167ZJ(3), (4), (7) and (8) and 171(4) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(1) and by section 5(1)(g), (j) and (q) of the Social Security Administration (Northern Ireland) Act 1992(2), and with the concurrence of the Commissioners for Her Majesty’s Revenue and Customs in so far as such concurrence is required(3).
1992 c. 7. Part 12ZA was inserted by Article 5 of the Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2)). Sections 167ZEA to 167ZEE were inserted into Part 12ZA by Articles 8 to 12 of the Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947 (N.I. 16)).
Regulations made by the Department for Employment and Learning pursuant to section 167ZED(3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 must be made with the concurrence of the Commissioners for Her Majesty’s Revenue and Customs. By virtue of 167ZJ(13) of the Act, regulations made by the Department pursuant to section 167ZJ(4), (7) and (8) of that Act must be made with the concurrence of the Commissioners of Inland Revenue. By virtue of section 50(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11), references to the Commissioners of Inland Revenue in statutory provisions are to be taken as references to the Commissioners for Her Majesty’s Revenue and Customs.
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