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

Schedule 1

Social Security Act 1986

49.Paragraphs 1 and 2 amend legislation relating to the payment of incentives to contracted-out occupational pension schemes under the Social Security Act 1986 by substituting "Commissioners of the Inland Revenue" for "Secretary of State" as appropriate.

Income and Corporation Taxes Act 1988 (ICTA)

50.Paragraph 3 amends section 638 ICTA which provides for restrictions on the approval of personal pension schemes. It substitutes “the Board” for “Secretary of State”.

51.Paragraph 4 amends section 649 ICTA, which provides for the tax treatment of DSS payments into personal pension schemes, to reflect the transfer from the Secretary of State to the Inland Revenue of the function of making such payments.

Social Security Contributions and Benefits Act 1992 (CBA)

52.Paragraphs 5 to 9, 12, 13, 16 to 19 amend references in relevant sections of CBA to reflect the transfer of contributions, SSP and SMP functions from the Secretary of State to the Inland Revenue.

NB: Sections 1, 17 and 18 CBA and paragraphs 4, 6, 7 and 8 of Schedule 1 CBA are also amended by Schedule 3 to this Act.

53.Paragraphs 10, 11, 14 and 15 stipulate that regulations made under powers in sections 161, 162, 170 and 171 CBA (special classes – e.g. servicemen and mariners) shall be made by the Secretary of State with concurrence of the Treasury.

54.Paragraph 17 states that the Secretary of State shall make any regulations under the power in Schedule 1, paragraph 6(5) CBA in concurrence with the Inland Revenue. This follows the precedent in the regulation-making powers for Class 4 contributions, also collected alongside income tax, for ensuring an operational input to DSS policy changes.

55.Paragraph 20 inserts a new paragraph 1A into Schedule 11 CBA which requires regulations under paragraph 1 of that Schedule to be made with the concurrence of the Treasury.

Social Security Administration Act 1992 (SSAA 1992)

56.Paragraph 21 amends section 116 (legal proceedings) so that an officer of the Revenue, not DSS, may conduct proceedings in relation to section 114 (fraudulent evasion of contributions).

57.Paragraphs 22 to 24 transfer functions relating to recovery of unpaid contributions from the Secretary of State to the Inland Revenue.

58.Paragraphs 25 to 27 state that the Secretary of State shall make any regulations under powers in sections 125, 130 and 132 relating to SSP and SMP in concurrence with the Inland Revenue.

59.Paragraphs 28 to 30 amend sections 162, 163 and 165 SSAA 1992 to reflect the transfer of functions relating to the NIF.

NB: Sections 162, 163 and 165 are also amended by Schedule 3 to this Act.

60.Paragraph 31 allows applications for a National Insurance number to continue to be made through the contributions route or the benefits route as appropriate.

61.Paragraph 32 inserts a definition of "Inland Revenue" into the SSAA 1992. It means "the Commissioners of Inland Revenue".

Pension Schemes Act 1993 (PSA)

62.Paragraphs 33 to 63 make amendments to relevant sections of the PSA to reflect the transfer of operational functions for the contracting-out of SERPS by way of rebates of contributions from the Secretary of State to the Inland Revenue.

Statutory Sick Pay Act 1994

63.Paragraph 64 adds the Inland Revenue to the provisions of section 5(3) of the Statutory Sick Pay Act 1994 to ensure that any expenses incurred as a consequence of the provisions of that Act may be paid out of money provided by Parliament.

Jobseekers Act 1995

64.Paragraphs 65 and 66 make amendments to relevant sections of the Jobseekers Act 1995 to reflect the transfer of functions from the Secretary of State to the Inland Revenue.

NB: Section 27 of the Jobseekers Act is also amended by Schedule 3 to this Act.

Pensions Act 1995

65.Paragraphs 67 and 68 make amendments to sections 107 and 108 of the Pensions Act 1995 to reflect the transfer of functions from the Secretary of State to the Inland Revenue.

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