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Schedule 2 to the M2Social Security Contributions and Benefits (Northern Ireland) Act 1992, paragraph 6(2) (which is superseded by subsection (1) above) shall cease to have effect.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 F2and Class 1B contributions to which regulations under paragraph 6 F3or 7BZA of Schedule 1 to the M4Social Security Contributions and Benefits Act 1992 F4or paragraph 6 F3or 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,

F5(aa)

those Class 2 contributions in relation to which—

(i)

the regulations mentioned in paragraph (a), and

(ii)

Part 6 of the Taxes Management Act 1970 (collection and recovery),

do not apply,

(b)

F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)

interest or penalties payable under regulations made under paragraph 7A F7. . . of Schedule 1 to F8the Social Security Contributions and Benefits Act 1992 or paragraph 7A F7. . . of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992F9, 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.

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.

F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .