Statutory Instruments
social security
Made
25th July 2007
Laid before Parliament
26th July 2007
Coming into force
16th August 2007
The Treasury, in exercise of the powers conferred by section 142 of the Social Security Contributions and Benefits Act 1992(1) and section 138 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(2), and the Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 146(3) and 147(4) of, and paragraph 6 of Schedule 10 to, the Social Security Contributions and Benefits Act 1992 and sections 142(1) and 143(4) of, and paragraph 6 of Schedule 10 to, the Social Security Contributions and Benefits (Northern Ireland) Act 1992(3), make the following Regulations:
1992 c. 4 Section 142 was substituted by section 1(2) of the Child Benefit Act 2005 (c. 6).
1992 c. 7. Section 138 was substituted by section 2(2) of the Child Benefit Act 2005.
The functions of the Secretary of State and the Northern Ireland Department in respect of, respectively, sections 146(3) and 147(4) of, and paragraph 6 of Schedule 10 to, the Social Security Contributions and Benefits Act 1992 and sections 142(1) and 143(4) of, and paragraph 6 of Schedule 10 to, the Social Security Contributions and Benefits (Northern Ireland) Act 1992 were transferred to the Commissioners of Inland Revenue by section 50(1) and (2)(a) and (c) of the Tax Credits 2002 Act (c. 21). The Commissioners of Inland Revenue were abolished, and their functions 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 insofar 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.