2016 No. 352
Social Security
The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016
Made 11th March 2016
Laid before Parliament 14th March 2016
Coming into force 6th April 2016

These Regulations are made by the Treasury and the Commissioners for Her Majesty’s Revenue and Customs with the concurrence of the Secretary of State and the Department for Social Development in relation to regulations 3, 4, 5, 6, 9 and 16.
The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) were transferred to the Department for Social Development by Article 8(b) of, and Part 2 of Schedule 6 to, the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. (NI) 1999 No 481).
The powers exercised by the Treasury are those conferred by sections 3(2) and (3), 4(6), 5(4), 19(1) and (2), 122(6A), 175(3) and (4) and paragraphs 7B(1), (2) and 8(1)(m) of Schedule 1 to the Social Security Contributions and Benefits Act 1992 and sections 3(2) and (3), 4(6), 5(4), 19(1) and (2), 121(6A), 171(3), (4) and (10) and paragraphs 7B(1), (2) and 8(1)(m) of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and now exercisable by them.
1992 c. 4. Section 3(2) was amended by paragraph 3 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”), so that the power to make regulations became exercisable by the Treasury with the concurrence of the Secretary of State. Section 4(6) was amended by section 74 of the Child Support, Pensions and Social Security Act 2000 (c.19) (“the 2000 Act”) and paragraph 172 of Part 7 of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (“ITEPA 2003”). Section 5 was substituted by paragraph 1 of Schedule 9 to the Welfare Reform and Pensions Act 1999 (c. 30) (“the 1999 Act”). Section 19(1) was amended by paragraph 5 of Schedule 1 to the National Insurance Contributions Act 2002 (c. 19) (“the 2002 Act”). Subsection (6A) was inserted into section 122 by section 3(4)(b) of the National Insurance Contributions Act 2008 (c.16). Section 175(4) was amended by paragraph 29 of Schedule 3 to the Transfer Act. Paragraph 7B was inserted by the Social Security Act 1998 (c.14) and relevantly amended by paragraph 38 of Schedule 3 to the Transfer Act, section 76 of the 2000 Act and paragraph 185 of Schedule 6 to ITEPA 2003.
1992 c. 7; Section 3(2) was amended by paragraph 4 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671) (“the 1999 Order”), so that the power to make regulations became exercisable by the Treasury with the concurrence of the Department for Social Development. Section 4(6) was amended by section 78(3) of the Child Support, Pensions and Social Security Act 2000 (c. 19) and also by paragraph 193(4) of Schedule 6 to ITEPA 2003. Section 5 was substituted by paragraph 1 of Schedule 10 to the 1999 Act. Section 19(1) was amended by paragraph 24 of Schedule 1 to the 2002 Act. Section 121(6A) was inserted by section 102(4)(b) of the Pensions (No.2) Act (Northern Ireland) 2008 (c. 13). Section 171 was relevantly amended by paragraph 4 of Schedule 4 to the Tax Credits Act 2002 (c. 21) and paragraph 28 of Schedule 3 to the 1999 Order. Paragraph 7B was inserted by Article 54 of Part 3 of the Social Security (Northern Ireland) Order 1998/1506 (N.I. 10) (“the 1998 Order”), and was relevantly amended by paragraph 5(2) of Schedule 8 to the 1999 Order, section 80 of the 2000 Act and paragraph 204 of Schedule 6 to ITEPA 2003.
The powers exercised by the Commissioners for Her Majesty’s Revenue and Customs are those conferred by paragraphs 3(3), 4(a), 6(1) and (2) of Schedule 1 to the Social Security Contributions and Benefits Act 1992 and paragraphs 3(3), 4(a), 6(1) and (2) of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and now exercisable by them.
Paragraph 3(3) was amended by section 55 of the Social Security Act 1998 (c. 14) and section 1 of the National Insurance Contributions and Statutory Payments Act 2004 (c. 3) (“the 2004 Act”). Paragraph 4(a) was amended by paragraph 34 of Schedule 3 to the Transfer Act, so that the power to make regulations became exercisable by the Inland Revenue, and by paragraph 16 of Schedule 1 to the Transfer Act. Paragraphs 6(1) and (2) were amended by paragraph 77 of Schedule 7 to the Social Security Act 1998 (c. 14) and paragraph 185 of Schedule 6 to ITEPA 2003. Paragraph 6(1) was further amended by paragraph 35 of Schedule 3 to the Transfer Act, so that the power to make regulations became exercisable by the Inland Revenue.
Paragraph 3(3) was amended by Article 52 of the 1998 Order and section 2 of the 2004 Act. Paragraph 4(a) was amended by paragraph 33 of Schedule 3 to the 1999 Order, so that the power to make regulations became exercisable by the Inland Revenue, and by paragraph 19 of Schedule 1 to the 1999 Order. Paragraph 6(1) and (2) were amended by paragraphs 58(8) and (9) of Schedule 6 to the 1998 Order and by paragraph 204 of Schedule 6 to ITEPA 2003. Paragraph 6(1) was further amended by paragraph 34 of Schedule 3 to the 1999 Order, so that the power to make regulations became exercisable by the Inland Revenue.
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(1) of that Act provides that 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.