http://www.legislation.gov.uk/ukpga/1999/2/bodySocial Security Contributions (Transfer of Functions, etc. ) Act 1999An Act to transfer from the Secretary of State to the Commissioners of Inland Revenue or the Treasury certain functions relating to national insurance contributions, the National Insurance Fund, statutory sick pay, statutory maternity pay or pension schemes and certain associated functions relating to benefits; to enable functions relating to any of those matters in respect of Northern Ireland to be transferred to the Secretary of State, the Commissioners of Inland Revenue or the Treasury; to make further provision, in connection with the functions transferred, as to the powers of the Commissioners of Inland Revenue, the making of decisions and appeals; to provide that rebates payable in respect of members of money purchase contracted-out pension schemes are to be payable out of the National Insurance Fund; and for connected purposes.1999-02-25texttext/xmlenStatute Law Database2026-04-10Expert Participation2026-03-10 Social Security Contributions (Transfer of Functions, etc. ) Act 1999Pt. 2The Social Security (Iceland) (Liechtenstein) (Norway) (Citizens' Rights Agreement) Order 2019 (revoked)art. 2Social Security Contributions (Transfer of Functions, etc. ) Act 1999Pt. 2The Social Security (Switzerland) (Citizens' Rights Agreement) Order 2019 (revoked)art. 2 Part I11Schedule 1 to this Act (which contains amendments transferring to the Board certain functions of the Secretary of State which have been exercised by the Contributions Agency and certain associated functions of the Secretary of State in relation to benefits, together with other amendments related to the transfer of those functions) shall have effect.2The functions of the Secretary of State under the provisions of subordinate legislation specified in Schedule 2 to this Act are hereby transferred to the Board.2Schedule 3 to this Act (which contains amendments transferring to the Treasury or the Board certain other functions of the Secretary of State, together with amendments related to the transfer of those functions) shall have effect.31The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of contributions.6In Schedule 2 to the Social Security Contributions and Benefits Act 1992 (levy of Class 4 contributions with income tax) and Schedule 2 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992, paragraph 6(2) (which is superseded by subsection (1) above) shall cease to have effect.7In this section “contributions” includes contributions under Part I of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.4The provisions of Schedule 4 shall have effect with respect to the recovery of—athose Class 1, Class 1A and Class 1B contributions to which regulations under paragraph 6 or 7BZA of Schedule 1 to the Social Security Contributions and Benefits Act 1992 or paragraph 6 or 7BZA of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (power to combine collection of contributions with income tax) do not apply,aathose Class 2 contributions in relation to which—ithe regulations mentioned in paragraph (a), andiiPart 6 of the Taxes Management Act 1970 (collection and recovery),do not apply,b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .cinterest or penalties payable under regulations made under paragraph 7A . . . of Schedule 1 to the Social Security Contributions and Benefits Act 1992 or paragraph 7A . . . of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992, anddinterest or penalties—ipayable under regulations made under paragraph 7B of Schedule 1 to the Social Security Contributions and Benefits Act 1992 and to which regulations under paragraph 7BZA of that Schedule do not apply, oriipayable under regulations made under paragraph 7B of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and to which regulations under paragraph 7BZA of that Schedule do not apply.5Schedule 5 to this Act (which relates to the enforcement powers of the Board in relation to functions transferred to them by this Act) shall have effect.6Schedule 6 to this Act (which contains amendments relating to the supply or disclosure of information) shall have effect.7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part II81Subject to the provisions of this Part, it shall be for an officer of the Board—ato decide whether for the purposes of Parts I to V of the Social Security Contributions and Benefits Act 1992 a person is or was an earner and, if so, the category of earners in which he is or was to be included,bto decide whether a person is or was employed in employed earner’s employment for the purposes of Part V of the Social Security Contributions and Benefits Act 1992 (industrial injuries),cto decide whether a person is or was liable to pay contributions of any particular class and, if so, the amount that he is or was liable to pay,dto decide whether a person is or was entitled to pay contributions of any particular class that he is or was not liable to pay and, if so, the amount that he is or was entitled to pay,eto decide whether contributions of a particular class have been paid in respect of any period,eato decide whether a person is or was entitled to make a deduction under section 4 of the National Insurance Contributions Act 2014 (deductions etc of employment allowance) and, if so, the amount the person is or was entitled to deduct,ebto decide whether a person is or was entitled to a repayment under that section and, if so, the amount of the repayment,fsubject to and in accordance with regulations made for the purposes of this paragraph by the Secretary of State with the concurrence of the Board, to decide any issue arising as to, or in connection with, entitlement to statutory sick pay , statutory maternity pay, statutory paternity pay, statutory adoption pay , statutory shared parental pay , statutory parental bereavement pay or statutory neonatal care pay,gto make any other decision that falls to be made under Parts 11 to 12ZE of the Social Security Contributions and Benefits Act 1992 (statutory sick pay, statutory maternity pay, statutory paternity pay, statutory adoption pay) , statutory shared parental pay , statutory parental bereavement pay and statutory neonatal care pay),gato make any decision that falls to be made under regulations under section 7 of the Employment Act 2002 (funding of employers’ liabilities to make payments of statutory paternity pay, statutory adoption pay, statutory shared parental pay , statutory parental bereavement pay or statutory neonatal care pay),hto decide any question as to the issue and content of a notice under subsection (2) of section 121C of the Social Security Administration Act 1992 (liability of directors etc. for company’s contributions),ito decide any issue arising under section 27 of the Jobseekers Act 1995 (employment of long-term unemployed: deductions by employers), or under any provision of regulations under that section, as to—iwhether a person is or was an employee or employer of another,iiwhether an employer is or was entitled to make any deduction from his contributions payments in accordance with regulations under section 27 of that Act,iiiwhether a payment falls to be made to an employer in accordance with those regulations,ivthe amount that falls to be so deducted or paid, orvwhether two or more employers are, by virtue of regulations under section 27 of that Act, to be treated as one,iato decide whether to give or withdraw an approval for the purposes of paragraph 3B(1)(b) of Schedule 1 to the Social Security Contributions and Benefits Act 1992;j. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .kto decide whether a person is liable to a penalty under—iparagraph 7A(2) or 7B(2)(h) of Schedule 1 to the Social Security Contributions and Benefits Act 1992, oriisection 113(1)(a) of the Social Security Administration Act 1992,lto decide the . . . penalty payable under any of the provisions mentioned in paragraph (k) above, andmto decide such issues relating to contributions, other than the issues specified in paragraphs (a) to (l) above or in paragraphs 16 and 17 of Schedule 3 to the Social Security Act 1998, as may be prescribed by regulations made by the Board.1ANo decision in respect of Class 2 contributions under section 11(2) of the Social Security Contributions and Benefits Act 1992 may be made under subsection (1) in relation to an issue specified in paragraph (c) or (e) of that subsection if the person to whom the decision would relate—ahas appealed under Part 5 of the Taxes Management Act 1970 in relation to that issue,bcan appeal under that Part in relation to that issue, orcmight in the future, without the agreement of Her Majesty's Revenue and Customs or permission of the tribunal, be able to appeal under that Part in relation to that issue.2Subsection (1)(c) and (e) above do not include any decision relating to Class 4 contributions other than a decision falling to be made—aunder subsection (1) of section 17 of the Social Security Contributions and Benefits Act 1992 as to whether by regulations under that subsection a person is or was excepted from liability for Class 4 contributions, or his liability is or was deferred, orbunder regulations made by virtue of subsection (3) or (4) of that section or section 18 of that Act.3Subsection (1)(g) above does not include—aany decision as to the making of subordinate legislation, orbany decision as to whether the liability to pay statutory sick pay , statutory maternity pay, statutory paternity pay, statutory adoption pay , statutory shared parental pay , statutory parental bereavement pay or statutory neonatal care pay is a liability of the Board rather than the employer.4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .91Subject to the provisions of this Part and of the Social Security Administration Act 1992, provision may be made by the Board by regulations as to the making by their officer of any decision under or in connection with the Social Security Contributions and Benefits Act 1992, the Social Security Administration Act 1992 or the Jobseekers Act 1995 which falls to be made by such an officer.2Where it appears to an officer of the Board that a matter before him involves a question of fact requiring special expertise, he may direct that in dealing with that matter he shall have the assistance of one or more experts.3In subsection (2) above “expert” means a person appearing to the officer of the Board to have knowledge or experience which would be relevant in determining the question of fact requiring special expertise.101Subject to subsection (2A) below,The Board may by regulations make provision—afor any decision of an officer of the Board under section 8 of this Act (including a decision superseding an earlier decision) to be varied either within the prescribed period or in prescribed cases or circumstances,bfor any such decision to be superseded, in prescribed circumstances, by a subsequent decision made by an officer of the Board, andcfor any such decision as confirmed or varied by the First-tier Tribunal or Upper Tribunal on appeal to be superseded, in the event of a material change of circumstances since the decision was made, by a subsequent decision made by an officer of the Board.2The date as from which—aany variation of a decision, orbany decision superseding an earlier decision,is to take effect shall be determined in accordance with the regulations.2AThe decisions in relation to which provision may be made by regulations under this section shall not include decisions falling within section 8(1)(ia) above.3In this section “prescribed” means prescribed by regulations under this section.111This section applies to any decision of an officer of the Board under section 8 of this Act or under regulations made by virtue of section 10(1)(b) or (c) of this Act (whether as originally made or as varied under regulations made by virtue of section 10(1)(a) of this Act).2In the case of a decision to which this section applies—aif it relates to a person’s entitlement to statutory sick pay, statutory maternity pay, statutory paternity pay, statutory adoption pay , statutory shared parental pay , statutory parental bereavement pay or statutory neonatal care pay, the employee and employer concerned shall each have a right to appeal to the tribunal, andbin any other case, the person in respect of whom the decision is made and such other person as may be prescribed shall have a right to appeal to the tribunal.3In subsection (2)(b) above “prescribed” means prescribed by the Board by regulations.4This section has effect subject to section 121D of the Social Security Administration Act 1992 (appeals in relation to personal liability notices).121Any appeal against a decision must be brought by a notice of appeal in writing given within 30 days after the date on which notice of the decision was issued.2The notice of appeal shall be given to the officer of the Board by whom notice of the decision was given.3The notice of appeal shall specify the grounds of appeal.4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .131The Board may, by regulations made with the concurrence of the Lord Chancellor and the Lord Advocate, make provision with respect to appeals to the tribunal under this Part.2Regulations under subsection (1) above may, in particular—amake provision with respect to any of the matters dealt with in the following provisions of the Taxes Management Act 1970 —i. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .iisections 48 to 54 (appeals to the tribunal under the Taxes Acts), andiiisection 56 (payment of tax where there is a further appeal), orbprovide for any of those provisions of that Act to apply, with such modifications as may be specified in the regulations, in relation to an appeal to the tribunal under this Part.2ARegulations under subsection (1) above may provide for sections 11(2) and 13(2) of the Tribunals, Courts and Enforcement Act 2007 to apply with such modifications as may be specified in the regulations in relation to an appeal to the tribunal under this Part.3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .141The Board may by regulations make provision as respects matters arising—apending any decision of an officer of the Board under section 8 of this Act which relates to—istatutory sick pay, statutory maternity pay, statutory paternity pay, statutory adoption pay , statutory shared parental pay , statutory parental bereavement pay or statutory neonatal care pay, oriiany person’s liability for contributions,bpending the determination by the tribunal of an appeal against any such decision,cout of the variation, under regulations made under section 10 of this Act or on appeal, of any such decision, ordout of the making of a decision which, under regulations made under that section, supersedes an earlier decision.2Regulations under this section may, in particular—amake provision making a person liable to pay contributions pending the determination by the tribunal of an appeal against a decision of an officer of the Board, andbmake provision as to the repayment in prescribed circumstances of contributions paid by virtue of the regulations.3Regulations under this section must be made with the concurrence of the Secretary of State in so far as they relate to statutory sick pay , statutory maternity pay, statutory paternity pay, statutory adoption pay , statutory shared parental pay , statutory parental bereavement pay or statutory neonatal care pay.151The Secretary of State may by regulations modify any of the enactments to which this subsection applies during any period in which section 8 of this Act is in force but Chapter II of Part I of the Social Security Act 1998 (social security decisions and appeals) is not yet wholly in force.2Subsection (1) above applies to—aPart II of the Social Security Administration Act 1992 (adjudication), andbthe Acts amended by section 16 of, and Schedule 7 to, this Act.161The function of determining the questions referred to in subsection (1) of section 170 of the Pension Schemes Act 1993, as that section has effect before the commencement of paragraph 131 of Schedule 7 to the Social Security Act 1998, is hereby transferred to an officer of the Board.2In section 170 of the Pension Schemes Act 1993 (decisions and appeals), as substituted by paragraph 131 of Schedule 7 to the Social Security Act 1998, for subsections (2) to (4) there is substituted—2It shall be for an officer of the Inland Revenue—ato make any decision that falls to be made under or by virtue of Part III of this Act, other than a decision which under or by virtue of that Part falls to be made by the Secretary of State;bto decide any issue arising in connection with payments under section 7 of the Social Security Act 1986 (occupational pension schemes becoming contracted-out between 1986 and 1993); andcto decide any issue arising by virtue of regulations made under paragraph 15 of Schedule 3 to the Social Security (Consequential Provisions) Act 1992 (continuing in force of certain enactments repealed by the Social Security Act 1973).3In the following provisions of this section a “relevant decision” means any decision which under subsection (2) falls to be made by an officer of the Inland Revenue, other than a decision under section 53 or 54.4Sections 9 and 10 of the 1998 Act (revision of decisions and decisions superseding earlier decisions) apply as if—aany reference in those sections to a decision of the Secretary of State under section 8 of that Act included a reference to a relevant decision; andbany other reference in those sections to the Secretary of State were, in relation to a relevant decision, a reference to an officer of the Inland Revenue.5Regulations may make provision—awith respect to the procedure to be adopted on any application made under section 9 or 10 of the 1998 Act by virtue of subsection (4); andbgenerally with respect to such applications, revisions under section 9 and decisions under section 10;but may not prevent such a revision or decision being made without such an application.6Section 12 of the 1998 Act (appeal to appeal tribunal) applies as if, for the purposes of subsection (1)(b) of that section, a relevant decision were a decision of the Secretary of State falling within Schedule 3 to the 1998 Act.7The following provisions of the 1998 Act (which relate to decisions and appeals)—sections 13 to 18,sections 25 and 26,section 28, andSchedules 4 and 5,shall apply in relation to any appeal under section 12 of the 1998 Act by virtue of subsection (6) above as if any reference to the Secretary of State were a reference to an officer of the Inland Revenue.171The Secretary of State may make arrangements with the Board for any of his functions under Chapter II of Part I of the Social Security Act 1998 in relation to—aa decision whether a person was (within the meaning of regulations) precluded from regular employment by responsibilities at home, orba decision whether a person is entitled to be credited with earnings or contributions in accordance with regulations made under section 22(5) or (5ZA) of the Social Security Contributions and Benefits Act 1992,to be discharged by the Board or by officers of the Board.2No such arrangements shall affect the responsibility of the Secretary of State or the application of Chapter II of Part I of the Social Security Act 1998 in relation to any decision.3Until the commencement of Chapter II of Part I of the Social Security Act 1998, the references to that Chapter in subsections (1) and (2) above shall have effect as references to Part II of the Social Security Administration Act 1992.18Schedule 7 to this Act (which contains amendments relating to decisions and appeals) shall have effect.19In this Part—“tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.Part III201In section 177 of the Pension Schemes Act 1993 (general financial arrangements)—ain subsection (2) (sums payable out of National Insurance Fund), before paragraph (a) there is inserted—zapayments by the Inland Revenue under section 42A(3);. . .b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2In section 172 of the Pension Schemes (Northern Ireland) Act 1993 (general financial arrangements)—ain subsection (1) (sums payable out of Northern Ireland National Insurance Fund), before paragraph (a) there is inserted—zapayments by the Department under section 38A(3);, andbin subsection (7) (sums payable into Northern Ireland National Insurance Fund), in paragraph (a), after “section” there is inserted “ 38A(5) or ”.3There shall be paid out of the National Insurance Fund into the Consolidated Fund such sum as the Secretary of State may estimate to be the amount of any payments made by the Secretary of State under subsection (3) of section 42A of the Pension Schemes Act 1993 during the period beginning with 1st April 1998 and ending with the passing of this Act, after deduction of the amount of any payments recovered by him under subsection (5) of that section during that period.4There shall be paid out of the Northern Ireland National Insurance Fund into the Consolidated Fund of Northern Ireland such sum as the Department of Health and Social Services for Northern Ireland may estimate to be the amount of any payments made by the Department under subsection (3) of section 38A of the Pension Schemes (Northern Ireland) Act 1993 during the period beginning with 1st April 1998 and ending with the passing of this Act, after deduction of the amount of any payments recovered by it under subsection (5) of that section during that period.5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .211In this section a “transfer provision” means any of the following provisions of this Act—asection 1 and Schedules 1 and 2,bsection 2 and Schedule 3,csection 8, anddsection 16(1).2Any property, rights and liabilities to which the Secretary of State is entitled or subject immediately before the commencement of a transfer provision in connection with functions transferred to the Board or the Treasury by virtue of that provision are hereby transferred to the Board or, as the case may be, the Treasury on the commencement of that provision.3A certificate issued by the Board or the Treasury that any property vested in the Secretary of State immediately before the commencement of a transfer provision has been transferred by virtue of this Act to the Board or, as the case may be, the Treasury shall be conclusive evidence of the transfer.221This section applies to—aany contract for the supply of goods or services to the Secretary of State which relates partly to functions transferred by virtue of this Act to the Board (in this section referred to as “transferred functions”) and partly to functions retained by the Secretary of State (in this section referred to as “retained functions”), andbany contract for the supply of goods or services to the Secretary of State which relates only to transferred functions or only to retained functions, but whose terms are wholly or partly determined in accordance with a contract falling within paragraph (a) above.2Section 21 of this Act shall not apply in relation to any contract to which this section applies.3Subject to subsections (4) and (5) below, in any contract to which this section applies any term restricting the provision of goods or services under the contract to the Secretary of State or the Department of Social Security shall be treated as referring also to the Board, in connection with transferred functions.4If the Secretary of State so provides by order in relation to any specified contract or class of contracts to which this section applies, the provisions of subsection (5) below shall have effect in relation to that contract, or contracts falling within that class, in place of subsection (3) above.5Where this subsection applies, all rights and liabilities of the Secretary of State under the contract are by virtue of this subsection transferred to the Board on the commencement of this subsection, but any term restricting the provision of goods or services under the contract to the Secretary of State or the Department of Social Security shall be treated as referring both to the Board, in connection with transferred functions, and to the Secretary of State or that department.231Her Majesty may by Order in Council—aprovide for the transfer from the Secretary of State to the Board, or from the Board to the Secretary of State, of any transferable function,bprovide that any transferable function of the Secretary of State is to be exercisable only with the concurrence of the Board or the Treasury, or is to cease to be exercisable only with that concurrence,cprovide that any transferable function of the Board is to be exercisable only with the concurrence of the Secretary of State, or is to cease to be exercisable only with that concurrence, anddprovide that any decision to which this paragraph applies—iis to be made by the Secretary of State rather than the Board, or by the Board rather than the Secretary of State, andiiis to be made subject to the provisions of Chapter II of Part I of the Social Security Act 1998, or subject to the provisions of Part II of this Act rather than the provisions of that Chapter.2In subsection (1) above “transferable function” means—aany function relating to contributions or the National Insurance Fund, other than functions under section 1(1) of the Social Security Contributions and Benefits Act 1992 (receipt of contributions) or section 161(1) of the Social Security Administration Act 1992 (control and management of National Insurance Fund),bany function relating to statutory sick pay or statutory maternity pay,cany function under section 7 of the Social Security Act 1986 (occupational pension schemes becoming contracted-out between 1986 and 1993), so far as that section remains in force by virtue of paragraph 22 of Schedule 6 to the Pension Schemes Act 1993, ordany function under Part III of the Pension Schemes Act 1993.3The decisions to which subsection (1)(d) above applies are—aany decision which is or has been specified—iin section 8(1) of this Act,iiin section 170(2) of the Pension Schemes Act 1993 (as amended by section 16(2) of this Act), oriiiin paragraph 16 or 17 of Schedule 3 to the Social Security Act 1998, andbany other decision relating to contributions, the National Insurance Fund, statutory sick pay, statutory maternity pay or the subject-matter of Part III of the Pension Schemes Act 1993.4An Order in Council under this section may contain such supplemental, consequential or transitional provision as appears to Her Majesty to be expedient, including provision—afor the transfer of any property, rights and liabilities held, enjoyed or incurred by the Secretary of State or the Board in connection with any functions transferred,bfor the carrying on and completion by or under the authority of the person to whom any functions are transferred of anything commenced by or under the authority of the person from whom they are transferred before the date when the Order takes effect,cas to the effect of any provision made by virtue of subsection (1)(d) above on decisions or proceedings made or commenced before the date when the Order takes effect,dmaking such amendments of any enactment, including any enactment contained in this Act, as may be necessary for the purposes of the Order, andefor the substitution of the person to whom any functions are transferred for the person from whom they are transferred in any instrument, contract or legal proceedings made or commenced before the date when the Order takes effect.5A certificate issued by a relevant authority that any property vested in the other relevant authority immediately before an Order under this section takes effect has been transferred by virtue of the Order to the relevant authority issuing the certificate shall be conclusive evidence of the transfer; and in this subsection “relevant authority” means the Secretary of State or the Board.6In the application of this section to Northern Ireland—areferences to the Secretary of State include references to the Department of Health and Social Services for Northern Ireland,b“contributions” means contributions under Part I of the Social Security Contributions and Benefits (Northern Ireland) Act 1992,creferences to Chapter II of Part I of, and paragraphs 16 and 17 of Schedule 3 to, the Social Security Act 1998 have effect as references to Chapter II of Part II of, and paragraphs 16 and 17 of Schedule 3 to, the Social Security (Northern Ireland) Order 1998,dthe reference to the National Insurance Fund has effect as a reference to the Northern Ireland National Insurance Fund,ereferences to section 1(1) of the Social Security Contributions and Benefits Act 1992 and section 161(1) of the Social Security Administration Act 1992 have effect as references to section 1(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and section 141(1) of the Social Security Administration (Northern Ireland) Act 1992,freferences to section 7 of the Social Security Act 1986 and paragraph 22 of Schedule 6 to the Pension Schemes Act 1993 have effect as references to Article 9 of the Social Security (Northern Ireland) Order 1986 and paragraph 21 of Schedule 5 to the Pension Schemes (Northern Ireland) Act 1993, andgthe reference to Part III of the Pension Schemes Act 1993 has effect as a reference to Part III of the Pension Schemes (Northern Ireland) Act 1993;and for the purposes of this section in its application to Northern Ireland any reference in section 8(1) of this Act or section 170(2) of the Pension Schemes Act 1993 to a decision is to be taken to be a reference to the corresponding decision under Northern Ireland legislation.241Her Majesty may by Order in Council do any of the following—amake provision for transferring from the relevant Northern Ireland authority to the Board any function in relation to Northern Ireland corresponding to a function transferred to the Board by virtue of section 1 of this Act,bmake provision for transferring from the relevant Northern Ireland authority to the Secretary of State any other function in relation to Northern Ireland which relates to any of the matters specified in paragraph 10 of Schedule 2 to the Northern Ireland Act 1998 (excepted matters),cmake provision for transferring from the relevant Northern Ireland authority to the Board or the Treasury any function in relation to Northern Ireland corresponding to a function transferred to the Board or, as the case may be, the Treasury by virtue of section 2 of this Act, anddmake other provision for Northern Ireland for purposes corresponding to any or all of the purposes of those provisions of this Act which do not extend to Northern Ireland.2If an Order in Council made under this section by virtue of subsection (1)(b) above has transferred to the Secretary of State any function in relation to Northern Ireland which corresponds to a function transferred to the Board or the Treasury by virtue of section 2 of this Act, Her Majesty may by a further Order in Council under this section make provision for transferring that function from the Secretary of State to the Board or, as the case may be, the Treasury.3An Order in Council under this section may, for the purposes of the Order—aamend any enactment, including any enactment contained in this Act,bconfer, extend or modify any power to legislate by means of an order or regulations, andccontain such incidental, supplemental, consequential or transitional provision as appears to Her Majesty to be expedient, including—iprovision modifying references in any enactment to the Northern Ireland Assembly, to statutory rules for the purposes of the Statutory Rules (Northern Ireland) Order 1979 or to the Comptroller and Auditor General for Northern Ireland,iiprovision for the transfer of property, rights and liabilities, andiiiprovision for the transfer to the statutory home civil service of persons employed in the Northern Ireland Civil Service.4A certificate issued by the Board, the Secretary of State or the Treasury that any property vested in a Northern Ireland department immediately before an Order under this section takes effect has been transferred by virtue of the Order to the Board, the Secretary of State or the Treasury, as the case may be, shall be conclusive evidence of the transfer.5A certificate issued by the Board or the Treasury that any property vested in the Secretary of State immediately before an Order under this section takes effect has been transferred by virtue of the Order to the Board or the Treasury, as the case may be, shall be conclusive evidence of the transfer.6Subsection (2) above does not limit the powers conferred by section 23 of this Act in relation to Northern Ireland.7In this section “the relevant Northern Ireland authority”, in relation to any function, means the Northern Ireland department by which the function is exercisable.8In this section “the statutory home civil service” means the civil service (excluding Her Majesty's diplomatic service) within the meaning of Chapter 1 of Part 1 of the Constitutional Reform and Governance Act 2010 (see section 1(4) of that Act).251Any power of the Secretary of State or the Board to make an order or regulations under this Act shall be exercisable by statutory instrument.2Any statutory instrument containing—aan Order in Council under section 23 or 24 of this Act, orbregulations under any provision of this Act,shall be subject to annulment in pursuance of a resolution of either House of Parliament.3Any power conferred by this Act to make regulations may be exercised—aeither in relation to all cases to which the power extends, or in relation to those cases subject to specified exceptions, or in relation to any specified cases or classes of case;bso as to make, as respects the cases in relation to which it is exercised—ithe full provision to which the power extends or any less provision (whether by way of exception or otherwise);iithe same provision for all cases in relation to which the power is exercised, or different provision for different cases or different classes of case or different provision as respects the same case or class of case for different purposes of this Act;iiiany such provision either unconditionally or subject to any specified condition;and where such a power is expressed to be exercisable for alternative purposes it may be exercised in relation to the same case for any or all of those purposes.4Powers to make regulations for the purposes of any one provision of this Act are without prejudice to powers to make regulations for the purposes of any other provision.5A power conferred by this Act to make regulations includes power to make thereby such incidental, supplementary, consequential or transitional provision as appears to the authority making the regulations to be expedient for the purposes of those regulations.6A power conferred by this Act to make regulations includes power to provide for a person to exercise a discretion in dealing with any matter.261The provisions of this Act shall have effect subject to the savings and transitional provisions in Schedule 8 to this Act.2Schedule 9 to this Act (further consequential amendments) shall have effect.3Schedule 10 to this Act (repeals and revocations) shall have effect.27In this Act, unless a contrary intention appears—“the Board” means the Commissioners of Inland Revenue;“contributions” means contributions under Part I of the Social Security Contributions and Benefits Act 1992.281This Act may be cited as the Social Security Contributions (Transfer of Functions, etc.) Act 1999.2The following provisions of this Act—asection 1(1) (with Schedule 1), so far as enabling the Secretary of State to make subordinate legislation conferring functions on the Board,bsections 8 to 15, so far as conferring any power to make subordinate legislation,csection 17,dsection 20,esection 22(4), so far as conferring the power to make an order,fsections 24 and 25,gsection 26(1) (with Schedule 8), andhsection 27 and this section,shall come into force on the passing of this Act.3Except as provided by subsection (2) above, the provisions of this Act shall come into force on such day as the Secretary of State may by order appoint; and different days may be appointed for different purposes.4An order under subsection (3) above may make such savings, or such transitional or consequential provision, as the Secretary of State considers necessary or expedient—ain preparation for or in connection with the coming into force of any provision of this Act, orbin connection with the operation of any enactment repealed or amended by a provision of this Act during any period when the repeal or amendment is not wholly in force.5The following provisions of this Act extend to Northern Ireland—asection 1 and Schedule 1, so far as they amend the Income and Corporation Taxes Act 1988,bsection 2 and Schedule 3, so far as they amend section 177 of the Social Security Administration Act 1992 or section 88 of the Northern Ireland Act 1998,csection 3,dsection 4 and Schedule 4,esection 5 and Schedule 5, so far as they amend the Taxes Management Act 1970,fsection 18 and Schedule 7, so far as they amend the Taxes Management Act 1970, Schedule 2 to the Social Security Contributions and Benefits Act 1992 or Schedule 2 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992,gsection 6 and Schedule 6, so far as they amend the Finance Act 1989 or the Finance Act 1997,hsection 7,isections 23 to 25,jsection 26(3) and Schedule 10, so far as they relate to any enactment which extends to Northern Ireland, andksection 27 and this section.6Section 20(2) and (4) of this Act extends to Northern Ireland only.7Except as provided by subsections (5) and (6) above, this Act does not extend to Northern Ireland.S. 1 partly in force; s. 1(1) in force for certain purposes at Royal Assent see s. 28(2)(a); s. 1 in force for certain purposes at 1.4.1999 by S.I. 1999/527, art. 2(b), Sch. 2S. 1 extends to Northern Ireland for certain purposes see s. 28(5)(a)S. 2 extends to Northern Ireland for certain purposes see s. 28(5)(b)S. 3 partly in force; s. 3 not in force at Royal Assent see s. 28(3); s. 3(1)-(3)(a)-(b)(d)-(f)(4)-(7) in force at 1.4.1999 by S.I. 1999/527, art. 2(b), Sch. 2S. 3(1) substituted (18.4.2005) for s. 3(1)-(5) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50, 53(1), Sch. 4 para. 74; S.I. 2005/1126, art. 2(2)(h)1992 c. 4. 1992 c. 7. 1992 c. 7. S. 4 wholly in force at 6.4.1999; s. 4 not in force at Royal Assent see s. 28(3); s. 4 in force for certain purposes at 1.4.1999 by S.I. 1999/527, art. 2(b), Sch. 2; s. 4 in force at 6.4.1999 in so far as not already in force by S.I. 1999/527, art. 2(c), Sch. 3Words in s. 4(a) inserted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 11, 13, Sch. 1 para. 5(2); S.I. 2004/1943, art. 5(v)1992 c. 4. Words in s. 4(a) inserted (11.11.1999) by 1999 c. 30, s. 81, Sch. 11 para. 311992 c. 7. S. 4(b) and preceding word repealed (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 11, 12, 13, Sch. 1 para. 5(3), Sch. 2; S.I. 2004/1943, arts. 5(v), 6(a)Words in S. 4(c) repealed (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 11, 12, 13, Sch. 1 para. 5(4), Sch. 2; S.I. 2004/1943, arts. 5(v), 6(a)(iii)Words in s. 4(c) substituted (11.11.1999) by 1999 c. 30, s. 81, Sch. 11 para. 31S. 4(d) and preceding word inserted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 11, 13, Sch. 1 para. 5(4); S.I. 2004/1943, art. 5(v)S. 5 wholly in force at 6.4.1999; not in force at Royal Assent see s. 28(3);s. 5 in force for certain purposes at 1.4.1999 by S.I. 1999/527, art. 2(b), Sch. 2 and in force at 6.4.1999 in so far as not already in force by S.I. 1999/527, art. 2(c), Sch. 3S. 7 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50, 52, 53(1), Sch. 4 para. 75, Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)S. 8 wholly in force at 6.4.1999 (subject to art. 4(1)(b) of the commencing S.I.); s. 8 in force for certain purposes at Royal Assent see s. 28(2)(b); s. 8 in force for certain purposes at 1.4.1999 by S.I. 1999/527, art. 2(b), Sch. 2; and in force at 6.4.1999 insofar as not already in force by S.I. 1999/527, art. 2(c), Sch. 31992 c. 4. Words in s. 8(1)(f) substituted (8.12.2002) by Employment Act 2002 (c. 22), s. 9(2)(a); S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2 (with transitional and saving provisions in art. 3, Sch. 3)Words in s. 8(1)(g) substituted (8.12.2002) by Employment Act 2002 (c. 22),{s. 9(2)(b)}; S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2 (with transitional and saving provisions in art. 3, Sch. 3)S. 8(1)(ga) inserted (8.12.2002) by Employment Act 2002 (c. 22), s. 9(2)(c); S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2 (with transitional and saving provisions in art. 3, Sch. 3)Words in s. 8 (1)(ga) substituted (3.3.2010) by Work and Families Act 2006 (c. 18), ss. 11, 19, Sch. 1 para. 46(2)(b); S.I. 2010/495, art. 3(c)1992 c. 5. 1995 c. 18. S. 8(1)(ia) inserted (28.7.2000) by 2000 c. 19, ss. 77(5) (with s. 83(6))1992 c. 4. S. 8(1)(j) repealed (28.7.2000 with effect in accordance with s. 76(7) of the amending Act) by 2000 c. 19, ss. 76(6)(a), 85, Sch. 9 Pt. VIII(1) Note 2 (with s. 83(6))1992 c. 4. 1992 c. 5. Words in s. 8(1)(l) repealed (28.7.2000 with effect in accordance with s. 76(7) of th amending Act) by 2000 c. 19, ss. 77(6)(b), 85, Sch. 9 Pt. VIII(1) Note 2 (with s. 83(6))Words in s. 8(1)(l) substituted (28.7.2000) by 2000 c. 19, s. 76(6)(b) (with s. 83(6))1998 c. 14. Words in s. 8(3)(b) substituted (8.12.2002) by Employment Act 2002 (c. 22), s. 9(3); S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2 (with transitional and saving provisions in art, 3, Sch. 3)S. 8(4) repealed (6.4.2000) by 1999 c. 30, s. 88, Sch. 13 Pt. VI; S.I. 1999/3420, art. 4S. 9 wholly in force at 1.4.1999; s. 9 in force for certain purposes at Royal Assent see s. 28(2)(b) and in force at 1.4.1999 insofar as not already in force by S.I. 1999/527, art. 2(b), Sch. 21995 c. 18. S. 10 wholly in force at 1.4.1999; s. 10 in force for certain purposes at Royal Assent see s. 28(2)(b) and in force at 1.4.1999 insofar as not already in force by S.I. 1999/527, art. 2(b), Sch. 2Words in s. 10(1) inserted (28.7.2000) by 2000 c. 19, s. 77(6) (with s. 83(6))Words in s. 10(1)(c) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 269S. 10(2A) inserted (28.7.2000) by 2000 c. 19, s. 77(6) (with s. 83(6))S. 11 wholly in force at 6.4.1999; s. 11 in force for certain purposes at 25.2.1999 see s. 28(2)(b); s. 11(1)-(3) in force at 1.4.1999 insofar as not already in force by S.I. 1999/527, art. 2(b), Sch. 2 and s. 11(4) in force at 6.4.1999 insofar as not already in force by S.I. 1999/527, art. 2(c), Sch. 3Words in s. 11(2)(a) substituted (8.12.2002) by Employment Act 2002 (c. 22), s. 9(4); S.I. 2002/2866. {art. 2(2)}, Sch. 1 Pt. 2 (with transitional and saving provisions in art. 3, Sch. 3)Words in s. 11(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 2701992 c. 5. S. 12 wholly in force at 6.4.1999; s. 12 in force for certain purposes at 25.2.1999 see s. 28(2)(b); s. 12(1)-(3)(5) and s. 12(4) for certain purposes in force at 1.4.1999 by S.I. 1999/527, art. 2(b), Sch. 2 and s. 12(4) in force at 6.4.1999 insofar as not already in force by S.I. 1999/527, art. 2(c), Sch. 3S. 12(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 271(2)S. 12(4)(5) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 271(3)S. 13 wholly in force at 1.4.1999; s. 13 in force for certain purposes at Royal Assent see s. 28(2)(b); and in force at 1.4.1999 insofar as not already in force by S.I. 1999/527, art. 2(b), Sch. 2S. 13(1): functions of the Lord Advocate transferred to the Secretary of State, and all property, rights and liabilities to which the Lord Advocate is entitled or subject in connection with any such function transferred to the Secretary of State for Scotland (19.5.1999) by S.I. 1999/678, arts. 2(1), 3, Sch. (with art. 7)S.13:(1) certain functions made exercisable in Scotland (30.6.1999) by S.I. 1999/1748, art. 3, Sch. 1 para. 22S. 13: transfer of functions (1.7.1999) by S.I. 1999/1750, arts. 1(1), 2, Sch. 1 (with art. 7); S.I. 1999/3178, art. 3Words in s. 13(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 272(2)S. 13(2)(a)(i) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 272(3)(a)Words in s. 13(2)(a)(ii) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 272(3)(b)Words in s. 13(2)(a)(iii) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 272(3)(c)Words in s. 13(2)(b) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 2 para. 272(3)(d)s. 13(2A) inserted (1.4.2009) by The Revenue and Customs Appeals Order 2009 (S.I. 2009/777), art. 32007 c. 15.S. 13(3)-(5) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 272(4)S. 14 wholly in force at 1.4.1999; s. 14 in force for certain purposes at Royal Assent see s. 28(2)(b) and in force at 1.4.1999 insofar as not already in force by S.I. 1999/527, art. 2(b), Sch. 2Words in s. 14(1)(a)(i) substituted (8.12.2002) by Employment Act 2002 (c. 22), s. 9(5)(a); S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2 (with transitional and saving provisions in art. 3, Sch. 3)Words in s. 14(1)(b)(2)(a) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 273(2)Words in s. 14(3) substituted (8.12.2002) by Employment Act 2002 (c. 22), s. 9(5)(b); S.I. 2002/2866, art.2(2), Sch. 1 Pt. 2 (with transitional and saving provisions in art. 3, Sch. 3)S. 15 wholly in force at 1.4.1999; s. 15 in force for certain purposes at Royal Assent see s. 28(2)(b) and in force at 1.4.1999 insofar as not already in force by S.I. 1999/527, art. 2(b), Sch. 21998 c. 14. 1992 c. 5. S. 16 wholly in force at 5.7.1999; s. 16(2) in force for certain purposes at 5.7.1999 by S.I. 1999/1662, art. 2(a), Sch. Pt. I (with saving in art. 4) and s. 16 in force at 5.7.1999 insofar as not already in force by S.I. 1999/1662, art. 2(b), Sch. Pt. II (with saving in art. 4)1993 c. 48. S. 16(2) excluded (14.6.1999) by S.I. 1999/1662, art. 41998 c. 14. 1992 c. 4. 1992 c. 5. S. 18 extends to Northern Ireland for certain purposes see s. 28(5)(f)S. 18 partly in force; s. 18 not in force at Royal Assent see s. 28(3); s. 18 in force for certain purposes at 4.3.1999 by S.I. 1999/527, art. 2(a), Sch. 1; s. 18 in force for certain purposes at 1.4.1999 by S.I. 1999/527, art. 2(b), Sch. 2; s. 18 in force for certain purposes at 6.4.1999 by S.I. 1999/527, art. 2(c), Sch. 3; s. 18 in force for certain purposes at 14.6.1999 by S.I. 1999/1662, art. 2(a), Sch. Pt. I (with saving in art. 4); s. 18 in force for certain purposes at 5.7.1999 by S.I. 1999/1662, art. 2(b), Sch. Pt. II (with saving in art. 4)S. 19 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 274S. 19 wholly in force at 1.4.1999; s. 19 not in force at Royal Assent see s. 28(3); in force for certain purposes at 4.3.1999 by S.I. 1999/527, art. 2(a), Sch. 1 and in force at 1.4.1999 in so far as not already in force by S.I. 1999/527, art. 2(b), Sch. 2Pt. 2 (ss. 8-19) applied (1.4.1999) by 1992 c. 5, s. 117A(3) (as added (1.4.1999) by 1999 c. 2, s. 18, Sch. 7 para. 13; S.I. 1999/527, art. 2(b), Sch. 2)Pt. 2 (ss. 8-19) extended (1.4.1999) by 1996 c. 18, s. 215(5) (as substituted (1.4.1999) by 1999 c. 2, s. 18, Sch. 7 para. 21; S.I. 1999/527, art. 2(b), Sch. 2)Pt. 2 (ss. 8-19) excluded (3.3.1999) by S.I. 1999/527, art. 4(6)Pt. 2 modified (28.7.2000) 1992 c. 2, Sch. 1 para. 3B(2) (as inserted (28.7.2000) by 2000 c. 19, ss. 77(2), 86(1) (with s. 83(6))Pt 2 modified (22.3.2011) by National Insurance Contributions Act 2011 (c. 3), ss. 8(6)(a), 13(2)S. 20(2)(4) extends to Northern Ireland only1993 c. 48. S. 20(1)(b) and the word preceding it repealed (6.4.2000) by 1999 c. 30, s. 88, Sch. 13 Pt. VI; S.I. 1999/3420, art. 41993 c. 49. S. 20(5) repealed (6.4.2000) by 1999 c. 30, s. 88, Sch. 13 Pt. VII; S.I. 1999/3420, art. 4S. 22 wholly in force at 1.4.1999; s. 22(4) in force for certain purposes at Royal Assent see s. 28(2)(e); and in force at 1.4.1999 insofar as not already in force by S.I. 1999/527, art. 2(b), Sch. 2S. 22(5) amended (1.4.1999) by S.I. 1999/979, art. 21998 c. 14. 1992 c. 4. 1992 c. 5. 1986 c. 50. 1993 c. 48. 1992 c. 7. 1998 c. 14. S.I. 1998/1506 (N.I. 10). 1992 c. 4. 1992 c. 5. 1992 c. 8. 1986 c. 50. 1993 c. 48. S.I. 1986/1888 (N.I. 18). 1993 c. 49. 1993 c. 48. 1993 c. 49. 1998 c. 47. S.I. 1979/1573 (N.I. 12). Words in s. 24(3)(c)(iii) substituted (11.11.2010) by Constitutional Reform and Governance Act 2010 (c. 25), ss. 19, 52, Sch. 2 para. 10(2); S.I. 2010/2703, art. 2(a)S. 24(8) inserted (11.11.2010) by Constitutional Reform and Governance Act 2010 (c. 25), ss. 19, 52, Sch. 2 para. 10(3); S.I. 2010/2703, art. 2(a)S. 26 partly in force; s. 26(1) in force at Royal Assent see s. 28(2)(g); s. 26(2) in force for certain purposes at 4.3.1999 by S.I. 1999/527, art. 2(a), Sch. 1; s. 26(2) in force for certain purposes at 1.4.1999 by S.I. 1999/527, art. 2(b), Sch. 2; and s. 26(2) in force at 6.4.1999 in so far as not already in force by S.I. 1999/527, art. 2(c), Sch. 3; s. 26(3) in force for certain purposes at 1.4.1999 by S.I. 1999/527, art. 2(b), Sch. 2; s. 26(3) in force for certain purposes at 6.4.1999 by S.I. 1999/527, art. 2(c), Sch. 3; s. 26(3) in force for certain purposes at 5.7.1999 by S.I. 1999/1662, art. 2(b), Sch. Pt. II (with saving in art. 4)S. 26(3) extends to Northern Ireland so far as it relates to any enactment which extends to Northern Ireland1992 c. 4. S. 28(3) power partly exercised (3.3.1999): different dates appointed for specified provisions by S.I. 1999/527, art. 2, Schs. 1-3S. 28(3) power partly exercised (13.6.1999) by S.I. 1999/16621988 c. 1. 1992 c. 5. 1998 c. 47. 1970 c. 9. 1992 c. 4. 1992 c. 7. 1989 c. 26. 1997 c. 16. Words in s. 8(1)(g) substituted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 45(2)(c); S.I. 2014/1640, art. 5(2)(p)Words in s. 4(a) substituted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 24(a)S. 4(aa) inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 24(b)S. 8(1A) inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 25Words in s. 8(1)(f) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 45(2)(a); S.I. 2014/1640, art. 7(w) (with art. 16)Words in s. 8(1)(g) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 45(2)(d); S.I. 2014/1640, art. 7(w) (with art. 16)Words in s. 8(1)(ga) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 45(2)(f); S.I. 2014/1640, art. 7(w) (with art. 16)Words in s. 8(3)(b) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 45(3)(a); S.I. 2014/1640, art. 7(w) (with art. 16)Words in s. 11(2)(a) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 46(a); S.I. 2014/1640, art. 7(x) (with art. 16)Words in s. 14(1)(a)(i) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 47(2)(a); S.I. 2014/1640, art. 7(y) (with art. 16)Words in s. 14(3) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 47(3)(a); S.I. 2014/1640, art. 7(y) (with art. 16)Pt. 2 modified (1.6.2015) by The Social Security (Contributions) (Republic of Chile) Order 2015 (S.I. 2015/828), arts. 1, 2(a)Words in s. 17(1)(b) inserted (6.4.2016 art. 1(2)) by The Pensions Act 2014 (Consequential and Supplementary Amendments) Order 2016 (S.I. 2016/224), art. 5Words in s. 8(1)(f) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 30(2)(a); S.I. 2020/45, reg. 2Words in s. 8(1)(g) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 30(2)(c); S.I. 2020/45, reg. 2Words in s. 8(1)(ga) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 30(2)(d); S.I. 2020/45, reg. 2Words in s. 8(3)(b) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 30(3); S.I. 2020/45, reg. 2Words in s. 11(2)(a) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 31; S.I. 2020/45, reg. 2Words in s. 14(1)(a)(i) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 32; S.I. 2020/45, reg. 2Words in s. 14(3) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 32; S.I. 2020/45, reg. 2Pt. 2 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Social Security (Ireland) Order 2019 (S.I. 2019/622), art. 2; 2020 c. 1, Sch. 5 para. 1(1)Pt. 2 modified (1.1.2021) by The Social Security (Norway) Order 2020 (S.I. 2020/1597), arts. 1, 2(1)(2), Sch. (with art. 2(3))Pt. 2 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Social Security (Switzerland) Order 2021 (S.I. 2021/1088), art. 2(1)-(3), Sch.S. 8(1)(ea)(eb) inserted (6.4.2014) by National Insurance Contributions Act 2014 (c. 7), ss. 6(1), 8Pt. II modified (coming into force in accordance with art. 1(3) of the amending S.I.) by The Social Security (Iceland) (Liechtenstein) (Norway) Order 2023 (S.I. 2023/1060), art. 2, Sch.Words in s. 8(1)(f) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 31(2)(a); S.I. 2025/41, reg. 2Word in s. 8(1)(g) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 31(2)(b); S.I. 2025/41, reg. 2Words in s. 8(1)(g) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 31(2)(c); S.I. 2025/41, reg. 2Words in s. 8(1)(ga) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 31(2)(d); S.I. 2025/41, reg. 2Words in s. 8(3)(b) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 31(3); S.I. 2025/41, reg. 2Words in s. 11(2)(a) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 32; S.I. 2025/41, reg. 2Words in s. 14(1)(a)(i) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 33; S.I. 2025/41, reg. 2Words in s. 14(3) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 33; S.I. 2025/41, reg. 2Pt. II modified (E.W.S.) (coming into force in accordance with art. 1 of the amending S.I.) by The Social Security (Contributions) (Republic of India) Order 2026 (S.I. 2026/274), art. 2(a)