SCHEDULES
E1SCHEDULE 3 Transfer of other functions to Treasury or Board
Social Security Contributions and Benefits Act 1992 (c. 4)
1
1
Section 1 of the Social Security Contributions and Benefits Act 1992 (outline of contributory system) is amended as follows.
2
In subsection (3)(b), for “Secretary of State” there is substituted “
Treasury
”
.
3
After subsection (6) there is inserted—
7
Regulations under subsection (6) above shall be made by the Treasury.
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3
In section 3 of the Social Security Contributions and Benefits Act 1992 (“earnings” and “earner”), at the end of subsection (2) there is inserted “
by regulations made by the Treasury with the concurrence of the Secretary of State
”
.
4
In section 4 of the Social Security Contributions and Benefits Act 1992 (payments treated as remuneration and earnings), after subsection (6) there is inserted—
7
Regulations under this section shall be made by the Treasury with the concurrence of the Secretary of State.
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7
1
Section 7 of the Social Security Contributions and Benefits Act 1992 (definition of “secondary contributor”) is amended as follows.
2
In subsection (2), for “Secretary of State” there is substituted “
Treasury
”
.
3
After that subsection there is inserted—
3
Regulations under any provision of this section shall be made by the Treasury.
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11
In section 10A(7) of the Social Security Contributions and Benefits Act 1992 (Class 1B contributions), for “Regulations may” there is substituted “
The Treasury may by regulations
”
.
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13
In section 12 of the Social Security Contributions and Benefits Act 1992 (late paid Class 2 contributions), in subsections (4) and (6), for “Secretary of State” there is substituted “
Treasury
”
.
14
1
Section 13 of the Social Security Contributions and Benefits Act 1992 (Class 3 contributions) is amended as follows.
2
In subsection (1), for “Regulations shall” there is substituted “
The Treasury shall by regulations
”
.
3
In subsection (3), for “Regulations may” there is substituted “
The Secretary of State may by regulations
”
.
4
In subsection (7), for “Secretary of State” there is substituted “
Treasury
”
.
15
In section 14 of the Social Security Contributions and Benefits Act 1992 (restriction on right to pay Class 3 contributions), after subsection (4) there is inserted—
5
Regulations under subsection (1) or (2) above shall be made by the Treasury.
16
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17
1
Section 17 of the Social Security Contributions and Benefits Act 1992 (exceptions, deferment and incidental matters relating to Class 4 contributions) is amended as follows.
2
In subsection (1), for the words from the beginning to “Inland Revenue” there is substituted “
The Inland Revenue may by regulations
”
.
3
In subsections (3) and (4), for “Regulations may” there is substituted “
The Inland Revenue may by regulations
”
.
4
Subsection (6) shall cease to have effect.
18
1
Section 18 of the Social Security Contributions and Benefits Act 1992 (Class 4 contributions recoverable under regulations) is amended as follows.
2
In subsection (1), for “Provision may be made by regulations” there is substituted “
The Inland Revenue may by regulations make provision
”
.
3
In subsection (2), for “regulations may” there is substituted “
regulations made by the Inland Revenue may
”
.
19
1
Section 19 of the Social Security Contributions and Benefits Act 1992 (general power to regulate liability for contributions) is amended as follows.
2
After subsection (5) there is inserted—
5A
Regulations under any of subsections (1) to (5) above shall be made by the Treasury.
3
In subsection (6), for “Regulations may” there is substituted “
The Secretary of State may by regulations
”
.
20
In section 19A of the Social Security Contributions and Benefits Act 1992 (Class 1, 1A or 1B contributions paid in error), after subsection (2) there is inserted—
3
Regulations under subsection (2) above shall be made by the Treasury.
21
1
Section 112 of the Social Security Contributions and Benefits Act 1992 (certain sums to be earnings) is amended as follows.
2
In subsection (1), for “Regulations may” there is substituted “
The Treasury may by regulations made with the concurrence of the Secretary of State
”
.
3
After subsection (2) there is inserted—
2A
Regulations under subsection (2) above shall be made by the Treasury with the concurrence of the Secretary of State.
22
1
Section 116 of the Social Security Contributions and Benefits Act 1992 (application of that Act and the Social Security Administration Act 1992 to Her Majesty’s forces) is amended as follows.
2
In subsection (2)—
a
for “The Secretary of State may” there is substituted “
The Treasury may with the concurrence of the Secretary of State
”
, and
b
for “he thinks” there is substituted “
the Treasury think
”
.
3
In subsection (3), after “prescribed” there is inserted “
by regulations made by the Treasury with the concurrence of the Secretary of State
”
.
23
In section 117(1) of the Social Security Contributions and Benefits Act 1992 (application of that Act and the Social Security Administration Act 1992 to mariners, airmen, etc.)—
a
for “The Secretary of State may” there is substituted “
The Treasury may with the concurrence of the Secretary of State
”
, and
b
for “he thinks” there is substituted “
the Treasury think
”
.
24
In section 118 of the Social Security Contributions and Benefits Act 1992 (married women and widows)—
a
for “The Secretary of State may” there is substituted “
The Treasury may with the concurrence of the Secretary of State
”
, and
b
for “he thinks” there is substituted “
the Treasury think
”
.
25
In section 119 of the Social Security Contributions and Benefits Act 1992 (persons outside Great Britain)—
a
for “The Secretary of State may” there is substituted “
The Treasury may with the concurrence of the Secretary of State
”
, and
b
for “he thinks” there is substituted “
the Treasury think
”
.
26
In section 120(1) of the Social Security Contributions and Benefits Act 1992 (continental shelf operations)—
a
for “The Secretary of State may” there is substituted “
The Treasury may with the concurrence of the Secretary of State
”
, and
b
for “he thinks” there is substituted “
the Treasury think
”
.
27
In section 121(1) of the Social Security Contributions and Benefits Act 1992 (treatment of voidable marriages, etc.), after “Regulations”, in the first place where it occurs, there is inserted “
made by the Treasury with the concurrence of the Secretary of State
”
.
28
In section 122 of the Social Security Contributions and Benefits Act 1992 (interpretation of Parts I to VI and supplementary provisions)—
a
in subsection (2), after “Regulations” there is inserted “
made by the Treasury with the concurrence of the Secretary of State
”
, and
b
in subsection (3), for “by regulations” there is substituted “
by the Treasury by regulations made with the concurrence of the Secretary of State
”
.
29
1
Section 175 of the Social Security Contributions and Benefits Act 1992 (regulations, orders and schemes) is amended as follows.
2
In subsection (1), for “section 145(5) above” there is substituted “
subsection (1A) below
”
.
3
After subsection (1) there is inserted—
1A
Subsection (1) above has effect subject to—
a
any provision of Part I or VI of this Act providing for regulations or an order to be made by the Treasury or by the Commissioners of Inland Revenue, and
b
section 145(5) above.
4
In subsection (4), for “Secretary of State” there is substituted “
person making the regulations or order
”
.
30
In section 176(3)(a) of the Social Security Contributions and Benefits Act 1992 (statutory instruments subject to affirmative procedure), after “Secretary of State,” there is inserted “
the Treasury or the Commissioners of Inland Revenue,
”
.
31
In paragraph 1 of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (Class 1 contributions where earner employed in more than one employment), after sub-paragraph (8) there is inserted—
8A
Regulations under any provision of this paragraph shall be made by the Inland Revenue.
32
In paragraph 2 of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (earnings not paid at normal intervals), after “Regulations” there is inserted “
made by the Inland Revenue
”
.
33
In paragraph 3 of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (method of paying Class 1 contributions), after sub-paragraph (5) there is inserted—
6
Regulations under any provision of this paragraph shall be made by the Inland Revenue.
34
In paragraphs 4, 5 and 5A of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (supplementary provisions relating to contributions of Classes 1, 1A and 1B), after “Regulations” there is inserted “
made by the Inland Revenue
”
.
35
1
Paragraph 6 of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (power to combine collection of contributions with tax) is amended as follows.
2
In sub-paragraph (1), for “with the concurrence of” there is substituted “
by
”
.
3
Sub-paragraph (8) is omitted.
36
1
Paragraph 7 of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (special penalties in the case of certain returns) is amended as follows.
2
In sub-paragraph (6), for “be apportioned between the Inland Revenue and the Secretary of State” there is substituted “
for the purposes of making any payment into the National Insurance Fund be apportioned between income tax and contributions
”
.
3
Sub-paragraph (7) is omitted.
4
In sub-paragraph (8), for “Sub-paragraphs (6) and (7)” there is substituted “
Sub-paragraph (6)
”
.
37
In paragraph 7A(2) of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (penalties for fraud or negligence in making contributions return), after “regulations” there is inserted “
made by the Treasury
”
.
38
In paragraph 7B(1) of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (collection of contributions by Secretary of State), for “Regulations may” there is substituted “
The Treasury may by regulations
”
.
39
1
Paragraph 8 of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (general regulation-making powers) is amended as follows.
2
In sub-paragraph (1), for “Regulations may” there is substituted “
The appropriate authority may by regulations
”
.
3
After sub-paragraph (1) there is inserted—
1A
In sub-paragraph (1), “the appropriate authority” means the Treasury, except that, in relation to—
a
provision made by virtue of paragraph (d) of that sub-paragraph, and
b
provision made by virtue of paragraph (q) of that sub-paragraph in relation to the matters referred to in paragraph (d),
it means the Secretary of State.
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40
In paragraph 9 of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (determination of person’s age for purposes of contributions), for “Regulations may” there is substituted “
The Treasury may by regulations
”
.
41
In paragraph 11(1) of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (sickness payments counting as remuneration), for “Regulations may” there is substituted “
The Treasury may by regulations
”
.
Sch. 3 extends to Northern Ireland for certain purposes see s. 28(5)(b)