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. Social Security Act 1986

         2. Income and Corporation Taxes Act 1988 (ICTA)

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

         4. Social Security Administration Act 1992 (SSAA 1992)

         5. Pension Schemes Act 1993 (PSA)

         6. Statutory Sick Pay Act 1994

         7. Jobseekers Act 1995

         8. Pensions Act 1995

      3. Schedule 2

      4. Section 2 and Schedule 3 - transfer of policy functions to the Treasury and Inland Revenue.

      5. Schedule 3

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

         2. Social Security Administration Act 1992 (SSAA)

         3. Social Security Act 1993

         4. Jobseekers Act 1995

         5. Northern Ireland Act 1998

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

      7. Section 4 and Schedule 4: powers of recovery

         1. Details

      8. Section 5 introduces Schedule 5 : enforcement

         1. Schedule 5

         2. 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)

             3. Social Security Administration Act 1992 (SSAA 1992)

             4. Pensions Schemes Act 1993 (PSA)

             5. Employment Rights Act 1996

             6. Social Security Act 1998

         13. 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