The Social Security (Contributions) (Amendment No. 3) Regulations 2007

Statutory Instruments

2007 No. 1175

Social security

terms and conditions of employment

The Social Security (Contributions) (Amendment No. 3) Regulations 2007

Made

4th April 2007

Laid before Parliament

5th April 2007

Coming into force

6th April 2007

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 175(4) of, and paragraph 3B(11) of Schedule 1 to, the Social Security Contributions and Benefits Act 1992(1), and by section 171(4) of, and paragraph 3B(11) of Schedule 1 to, the Social Security Contributions and Benefits (Northern Ireland) Act 1992(2), and in each case now exercisable by them(3), :

(1)

1992 c. 4. Section 175(4) was amended by paragraph 29(4) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2). Paragraph 3B was inserted by section 77(2) of the Child Support, Pensions and Social Security Act 2000 (c. 19: “the 2000 Act”) and amended by section 3(3) of the National Insurance Contributions and Statutory Payments Act 2004 (c. 3: “the 2004 Act”) and section 5 of the National Insurance Contributions Act 2006 (c. 10).

(2)

1992 c. 7. Section 171(4) was extended by virtue of the amendment contained in paragraph 28(3) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671). Paragraph 3B was inserted by section 80(2) of the 2000 Act, and amended by section 4(3) of the 2004 Act and section 6 of the 2006 Act.

(3)

The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50 of that Act provides that, in so far as it is appropriate in consequence of section 5, a reference, however expressed, to the Commissioners of Inland Revenue is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs.