Search Legislation

The Social Security (Contributions) (Amendment No. 3) Regulations 2008

What Version

 Help about what version
  • Latest available (Revised)
  • Original (As made)

Opening Options

 Help about opening options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Statutory Instruments

2008 No. 636

Social Security

The Social Security (Contributions) (Amendment No. 3) Regulations 2008

Made

7th March 2008

Laid before Parliament

7th March 2008

Coming into force in accordance with regulation 1

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 175(3) of, and paragraphs 6 and 7 of Schedule 1 to, the Social Security Contributions and Benefits Act 1992(1) and section 171(3) of, and paragraphs 6 and 7 of Schedule 1 to, the Social Security Contributions and Benefits (Northern Ireland) Act 1992(2) and now exercisable by them(3):

(1)

1992 c.4. There are amendments to section 175 but none is relevant for present purposes. Relevant amendments to paragraph 6 were made by paragraph 77(8), (9) and (11) of Schedule 7 and Schedule 8 to the Social Security Act 1998 (c. 14; “the 1998 Act”), paragraph 17(a) of Schedule 1, paragraph 35 of Schedule 3, paragraph 9 of Schedule 7, and paragraph 5 of Schedule 9 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2; “the Transfer Act”), paragraph 78(6)(a) of Schedule 12 to the Welfare Reform and Pensions Act 1999 (c. 30), paragraphs 169 and 185 of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (“ITEPA 2003”) and section 147(2) of the Finance Act 2003 (c. 14). Paragraph 7 was amended by section 56(1) of, and paragraph 77(12) of Schedule 7 to, the 1998 Act, paragraph 18 of Schedule 1 and paragraph 36 of Schedule 3 to the Transfer Act, section 76(2) of the Child Support, Pensions and Social Security Act 2000 (c. 19; “the 2000 Act”), paragraph 185 of Schedule 6 to ITEPA 2003, paragraph 13 of Schedule 12 to the Finance Act 2004 (c. 12), and glossed by paragraph 30 of Schedule 24 to the Finance Act 2007 (c. 11).

(2)

1992 c. 7. Paragraph 6 was amended by paragraph 34 of Schedule 6 to the Social Security Contributions (Transfer of Functions, etc) (Northern Ireland) Order 1999 (S.I. 1999/671), paragraph 58 of Schedule 3 to the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506) (NI10) and paragraphs 190 and 204 of Schedule 6 to ITEPA 2003.

(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 in an enactment, however expressed, to the Commissioners of Inland Revenue is to be treated as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Memorandum

Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources