[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Schedule 2 to the M2Social Security Contributions and Benefits (Northern Ireland) Act 1992, paragraph 6(2) (which is superseded by subsection (1) above) shall cease to have effect.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.
Textual Amendments
F1S. 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)
Commencement Information
I1S. 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. 2
Marginal Citations
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)interest or penalties payable under regulations made under paragraph 7A F5. . . of Schedule 1 to [F6the Social Security Contributions and Benefits Act 1992 or paragraph 7A F5. . . of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992][F7, and
(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.]
Textual Amendments
F2Words 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)
F3Words in s. 4(a) inserted (11.11.1999) by 1999 c. 30, s. 81, Sch. 11 para. 31
F4S. 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)
F5Words 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)
F6Words in s. 4(c) substituted (11.11.1999) by 1999 c. 30, s. 81, Sch. 11 para. 31
F7S. 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)
Commencement Information
I2S. 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. 3
Marginal Citations
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.
Commencement Information
I3S. 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. 3
Schedule 6 to this Act (which contains amendments relating to the supply or disclosure of information) shall have effect.
(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.