This section has no associated Explanatory Notes
5(1)Section 1 of the Social Security Contributions and Benefits Act 1992 (outline of contributory system) is amended as follows.E+W+S
(2)In subsection (1), for “Secretary of State” there is substituted “ Inland Revenue ”.
(3)In subsection (4)(b), the words from “where under that section” to the end are omitted.
Commencement Information
I1Sch. 1 para. 5 wholly in force at 1.4.1999; Sch. 1 in force for certain purposes at Royal Assent see s. 28(2)(a); Sch. 1 para. 5 in force at 1.4.1999 in so far as not already in force by S.I. 1999/527, art. 2(b), Sch. 2