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TERMS AND CONDITIONS OF EMPLOYMENT
31st March 2007
Coming into force
6th April 2007
These Regulations are made in exercise of the powers conferred on the Treasury by sections 4C(1) to (6) and 175(3) and (4) of the Social Security Contributions and Benefits Act 1992(1) and sections 4C(1) to (6) and 171(3) and (4) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(2).
A draft of this instrument has been laid before Parliament in accordance with section 176(1)(a) of the former Act(3) and section 172(11A) of the latter Act(4) and approved by a resolution of each House of Parliament.
It appears to the Treasury to be expedient to make these Regulations in consequence of provision made by or by virtue of section 4B(2) of both those Acts(5).
Accordingly, the Treasury, with the concurrence of the Secretary of State for Work and Pensions, the Department for Social Development and the Department for Employment and Learning, make the following Regulations:
1992 c. 7; section 4C was inserted by section 2(1) of the National Insurance Contributions Act 2006.
Section 176(1)(a) was relevantly amended by section 1(2) of the National Insurance Contributions Act 2006.
Section 172(11A) was inserted by paragraph 29(5) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671) and relevantly amended by section 2(2) of the National Insurance Contributions Act 2006.
Section 4B (in each Act) was inserted by sections 1(1) and 2(1) of the National Insurance Contributions Act 2006 respectively.
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