Part I General
Exercise by Board of functions transferred to them
3 General functions of Board.
F1(1)
The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of contributions.
(6)
In Schedule 2 to the M1Social Security Contributions and Benefits Act 1992 (levy of Class 4 contributions with income tax) and Schedule 2 to the M2Social Security Contributions and Benefits (Northern Ireland) Act 1992, paragraph 6(2) (which is superseded by subsection (1) above) shall cease to have effect.
(7)
In this section “contributions” includes contributions under Part I of the M3Social Security Contributions and Benefits (Northern Ireland) Act 1992.
4Recovery of contributions where income tax recovery provisions not applicable.
The provisions of Schedule 4 shall have effect with respect to the recovery of—
(a)
those Class 1, Class 1A, Class 1B and Class 2 contributions to which regulations under paragraph 6 F2or 7BZA of Schedule 1 to the M4Social Security Contributions and Benefits Act 1992 F3or paragraph 6 F2or 7BZA of Schedule 1 to the M5Social Security Contributions and Benefits (Northern Ireland) Act 1992 (power to combine collection of contributions with income tax) do not apply,
(b)
F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)
(d)
interest or penalties—
(i)
payable 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, or
(ii)
payable 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.
5 Powers relating to enforcement.
Schedule 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.
6 Disclosure of information.
Schedule 6 to this Act (which contains amendments relating to the supply or disclosure of information) shall have effect.
7 Use of information by Board.
(1)
Information which is held—
(a)
by the Board, or
(b)
by a person providing services to the Board, in connection with the provision of those services,
for the purposes of functions specified in any paragraph of subsection (2) below may be used for the purposes of, or for any purposes connected with, the exercise of functions specified in any other paragraph of that subsection, and may be supplied to any person providing services to the Board for those purposes.
(2)
The functions referred to in subsection (1) above are—
(a)
the functions of the Board in relation to tax,
(b)
their functions in relation to contributions, statutory sick pay and statutory maternity pay, and
(c)
their functions under Part III of the M6Pension Schemes Act 1993 or Part III of the M7Pension Schemes (Northern Ireland) Act 1993.
(3)
In subsection (2)(b) above “contributions” includes contributions under Part I of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.