The Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999

45.—(1) Section 142 of that Act (payment of contributions into National Insurance Fund, etc.) is amended as follows.

(2) In subsection (1), for “Department” and “it” there are substituted respectively “Inland Revenue” and “them”.

(3) In subsection (2)—

(a) for the words from the beginning to “16(5)” there is substituted “Subsection (1) above is subject to section 16(5)”, and

(b) the words from “and by” to the end are omitted.

(4) In subsection (3) for “Department of Finance and Personnel” there is substituted “Treasury”.

(5) In subsection (4), as substituted by paragraph 29(2) of Schedule 1 to this Order, in paragraph (b), for “the Department” there is substituted “contributions”.

(6) In subsection (4A)(1), for “, 7B or 7C” there is substituted “or 7B”.

(7) In subsection (6)—

(a) for “Department” there is substituted “Inland Revenue”,

(b) for “Department considers” there is substituted “Inland Revenue consider”, and

(c) for “Department of Finance and Personnel” there is substituted “Treasury”.

(8) For subsection (7), there is substituted—

“(7) Whenever the Treasury makes an order under section 162(7) of the Great Britain Administration Act (destination of contributions — national health service allocation), the order may also make corresponding provision for Northern Ireland.”.

(9) In subsection (9)—

(a) for “Department”, in the first place where it occurs, there is substituted “Inland Revenue”,

(b) for “it” 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 relevant Northern Ireland Department towards”.

(10) In subsection (10), for “Department” there is substituted “Inland Revenue”.

(11) Subsection (11) shall cease to have effect.

(12) In subsection (12)—

(a) for “Department” there is substituted “Inland Revenue”, and

(b) for “it thinks” there is substituted “they think”.

(1)

Subsection (4A) was inserted by paragraph 77(2) of Schedule 6 to the Social Security (Northern Ireland) Order 1998.