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

Social Security Act 1986 (c. 50)

1 Section 7 of the Social Security Act 1986 (occupational pension schemes becoming contracted-out between 1986 and 1993), so far as it remains in force by virtue of paragraph 22 of Schedule 6 to the [1993 c. 48.] Pension Schemes Act 1993, shall have effect as if—

(a) in subsection (1), for “Secretary of State” there were substituted “Commissioners of Inland Revenue”,

(b) in subsection (2), for “Secretary of State” and “he” there were substituted respectively “Commissioners of Inland Revenue” and “the Commissioners”,

(c) in subsection (8), for “Secretary of State makes”, “he is”, “he may” and “he paid”, in both places where it occurs, there were substituted respectively “Commissioners of Inland Revenue make”, “they are”, “they may” and “they paid”, and

(d) in subsection (9), for “he makes”, “he is”, in both places where it occurs, “does”, “he may” and “he paid” there were substituted respectively “the Commissioners of Inland Revenue make”, “they are”, “do”, “they may” and “they paid”.

2 In section 85 of the Social Security Act 1986 (financial provision)—

(a) subsection (3)(b), so far as it remains in force as mentioned in paragraph 1 above, shall have effect as if the reference to the Secretary of State were a reference to the Board, and

(b) subsections (5) and (6) shall have effect in relation to sums recovered by the Board under section 7 of that Act as if the reference in subsection (5) to the Secretary of State included a reference to the Board.