52(1)Section 162 of the Social Security Administration Act 1992 (payment of contributions into National Insurance Fund, etc.) is amended as follows.
(2)In subsection (1), for “Secretary of State” and “him” there are substituted respectively “Inland Revenue” and “them”.
(3)In subsection (2), for the words from the beginning to “16(5) of that” there is substituted “Subsection (1) above is subject to section 16(5) of the Contributions and Benefits”.
(4)In subsection (4), as substituted by paragraph 28(2) of Schedule 1 to this Act, in paragraph (b), for “the Secretary of State” there is substituted “contributions”.
(5)In subsection (4A), for “, 7B or 7C” there is substituted “or 7B”.
(6)In subsection (6)—
(a)for “Secretary of State” there is substituted “Inland Revenue”, and
(b)for “he considers” there is substituted “the Inland Revenue consider”.
(7)In subsection (7), for “The Secretary of State may, with the consent of the Treasury,” there is substituted “The Treasury may”.
(8)In subsection (9)—
(a)for “Secretary of State”, in the first place where it occurs, there is substituted “Inland Revenue”,
(b)for “him” there is substituted “them”, and
(c)for the words from “the remainder shall” to “towards” there is substituted “the remainder shall be paid by the Inland Revenue to the Secretary of State towards”.
(9)In subsection (10), for “Secretary of State” there is substituted “Inland Revenue”.
(10)Subsection (11) shall cease to have effect.
(11)In subsection (12)—
(a)for “Secretary of State” there is substituted “Inland Revenue”, and
(b)for “he thinks” there is substituted “they think”.