Social Security Contributions (Transfer of Functions, etc.) Act 1999 - Explanatory Notes

1. Introduction

2. Summary

3. Background

4. Overview

5. Commentary on Sections

   1. Part I

      1. Section 1 and Schedule 1- transfer of operational functions to the Inland Revenue

      2. Schedule 1

         1. Income and Corporation Taxes Act 1988 (ICTA)

         2. Pension Schemes Act 1993 (PSA)

         3. Jobseekers Act 1995

         4. Pensions Act 1995

      3. Schedule 2

      4. Schedule 3

         1. Social Security Administration Act 1992 (SSAA)

         2. Social Security Act 1993

      5. Section 3: exercise by Inland Revenue of functions transferred to them

      6. Section 4 and Schedule 4: powers of recovery

         1. Details

      7. Section 5 introduces Schedule 5 : enforcement

      8. Schedule 5

         1. Details

      9. Section 6 and Schedule 6: supply of information

      10. Schedule 6

          1. Detail

      11. Section 7: Data Pooling

   2. Part Ii: Decisions and Appeals

      1. General

         1. Section 8: decisions

         2. Section 9: regulations

         3. Section 10: variation of decisions

         4. Section 11: appeals

         5. Section 12: exercise of appeal right

         6. Section 13: regulations with respect to appeals

         7. Section 14: matters arising as respects decisions

         8. Section 15: transitional provisions

         9. Section 16: decisions under the Pension Schemes Act 1993

         10. Section 17: responsibilities at home and credits

         11. Section 18: amendments relating to decisions and appeals

         12. Schedule 7: Decision making and appeals

             1. Taxes Management Act 1970 (TMA)

      2. Social Security Contributions and Benefits Act 1992 (CBA)

         1. Section 19: interpretation in Part II

   3. Part Iii: Miscellaneous and Supplemental

      1. Section 20: payments under section 42A(3) Pension Schemes Act 1993

      2. Section 21: property, rights and liabilities

      3. Section 22contracts

      4. Section 23: further transfers

      5. Section 24: Northern Ireland

      6. Section 25: orders and regulations

      7. Section 26: savings, transitional provisions, consequential amendments and repeals

      8. Schedule 8: Savings and transitional provisions

      9. Schedule 9further consequential amendments

      10. Schedule 10: Repeals and revocations

      11. Section 27: Interpretation

      12. Section 28: Short title, commencement and extent

6. Commencement

7. Passage through Parliament