The Social Security (Contributions) Regulations 2001

Preamble

SCHEDULE 1 PROVISIONS CONFERRING POWERS EXERCISED IN MAKING THESE REGULATIONS

In this Schedule—

“the 1998 Act” means the Social Security Act 1998(1);

“the 1988 Order” means the Social Security (Northern Ireland Order 1998(2);

“the 2000 Act” means the Child Support, Pensions and Social Security Act 2000(3);

“the Transfer Act” means the Social Security Contributions (Transfer of Functions, etc.) Act 1999(4)

“the Transfer Order” means the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999(5); and

“the Welfare Reform Act” means the Welfare Reform and Pensions Act 1999(6).

PART I POWERS EXERCISED BY THE TREASURY

Column (1)	Column (2)
Enabling power	Relevant amendment
Social Security Contributions and Benefits Act 1992(7)
Section 1(6) and (7)	Paragraph 56(3) of Schedule 7 to the 1998 Act and paragraph 1(3) of Schedule 3 to the Transfer Act.
Section 3(2), (2A), (3) and (5)	Section 48 and 49 of the 1998 Act and paragraph 3 of Schedule 3 to the Transfer Act.
Section 4(5), (6) and (7)	Section 50 of the 1998 Act, paragraph 4 of Schedule 3 to the Transfer Act and section 74(3) of the 2000 Act.
Section 5(1), (4) and (6)	Paragraph 1 of Schedule 9 to the Welfare Reform Act.
Section 6(3), (6) and (7)	Paragraph 2 of Schedule 9 to the Welfare Reform Act.
Section 6A(2) and (7)(8)	Paragraph 3 of Schedule 9 to the Welfare Reform Act.
Section 10(9)(9)
Section 10A(7)(10)	Paragraph 11 of Schedule 3 to the Transfer Act.
Section 11(3), (4) and (5)	Paragraph 12 of Schedule 3 to the Transfer Act and article 3 of S.I. 2001/477.
Section 12(6)	Paragraph 13 of Schedule 3 to the Transfer Act.
Section 13(1) and (7)	Paragraph 14(2) and (4) of Schedule 3 to the Transfer Act, and article 4 of S.I. 2001/477.
Section 14(1), (2) and (5)	Paragraph 15 of Schedule 3 to the Transfer Act.
Section 19(1) to (5A)	Paragraph 19(2) of Schedule 3 to the Transfer Act.
Section 19A(2) and (3)(11)	Paragraph 20 of Schedule 3, and paragraph 4 of Schedule 9, to the Transfer Act.
Section 116(2) and (3)	Paragraph 28 of Schedule 2 to the Jobseekers Act 1995, paragraph 67 of Schedule 7 to the 1998 Act and paragraph 22 of Schedule 3, and paragraph 5 of Schedule 7 to the Transfer Act.(12)
Section 117	Paragraph 68 of Schedule 7 to the 1998 Act and paragraph 23 of Schedule 3 to, and paragraph 6 of Schedule 7 to, the Transfer Act.
Section 118	Paragraph 24 of Schedule 3 to the Transfer Act.
Section 119	Paragraph 69 of Schedule 7 to the 1998 Act and paragraph 25 of Schedule 3, and paragraph 7 of Schedule 7 to, the Transfer Act.
Section 120	Paragraph 70 of Schedule 7 to the 1998 Act and paragraph 26 of Schedule 3, and paragraph 8 of Schedule 7 to the Transfer Act.
Section 122(1)(13)
Section 175(3), (4) and (5)	Paragraph 29(4) of Schedule 3 to the Transfer Act.
Schedule 1
Paragraph 7A(14)	Paragraph 37 of Schedule 3 to, and paragraph 6 of Schedule 9 to, the Transfer Act.
Paragraph 7B(15)	Paragraph 38 of Schedule 3, and paragraph 7 of Schedule 9, and the relevant entry in Part I of Schedule 10, to the Transfer Act, and section 76(3) and (4) of the 2000 Act.
Paragraph 8(1)(a), (c), (ca)(16), (e), (f), (g), (h), (ia)(17) , (j), (k), (l), (m) and (q) and (1A)(18)	Paragraph 14 of Schedule 5 to the Pensions Act 1995(19), paragraph 77(15) and (16) of Schedule 7 to the 1998 Act, paragraph 39 of Schedule 3 to the Transfer Act and section 74(5) and 77(4) and (5) of the 2000 Act.
Paragraph 11	Paragraph 41 of Schedule 3 to the Transfer Act.
Social Security Contributions and Benefits (Northern Ireland) Act 1992(20)
Section 1(6) and (7)	Paragraph 38(3) of Schedule 6 to the 1998 Order and paragraph 2 of Schedule 3 to the Transfer Order.
Section 3(2), (2A), (3) and (5)	Articles 45 and 46 of the 1998 Order and paragraph 4 of Schedule 3 to the Transfer Order.
Section 4(5), (6) and (7)	Paragraph 5 of Schedule 3 to the Transfer Order and section 78(3) of the 2000 Act.
Section 5(1), (4) and (6)	Paragraph 1 of Schedule 10 to the Welfare Reform Act.
Section 6(3), (6) and (7)	Paragraph 2 of Schedule 10 to the Welfare Reform Act.
Section 6(A)(2) and (7)(21)
Section 10(9)(22)
Section 10A(7)(23)	Paragraph 12 of Schedule 3 to the Transfer Order.
Section 11(3), (4) and (5)	Paragraph 13 of Schedule 3 to the Transfer Order and article 3 of S.I. 2001/477.
Section 12(6)	Paragraph 14 of Schedule 3 to the Transfer Order.
Section 13(1) and (7)	Paragraph 15(2) and (4) of Schedule 3 to the Transfer Order and article 4 of S.I. 2001/477.
Section 14(1), (2) and (5)	Paragraph 16 of Schedule 3 to the Transfer Order.
Section 19(1) to (5A)	Paragraph 19(2) of Schedule 3 to the Transfer Order.
Section 116(2) and (3)	Paragraph 11 of Schedule 2 to the Jobseekers (Northern Ireland) Order 1995, paragraph 49 of Schedule 6 to the 1998 Order and paragraph 22 of Schedule 3, and paragraph 4 of Schedule 6 to the Transfer Order.(24)
Section 117	Paragraph 50 of Schedule 6 to the 1998 Order and paragraph 23 of Schedule 3, and paragraph 5 of Schedule 6 to, the Transfer Order.
Section 118	Paragraph 24 of Schedule 3 to the Transfer Order.
Section 119	Paragraph 51 of Schedule 6 to the 1998 Order and paragraph 25 of Schedule 3, and paragraph 6 of Schedule 6 to the Transfer Order.
Section 121(1)(25)
Section 171(3), (4), (5) and (10)(26)	Paragraph 36 of Schedule 1 to the Social Security (Incapacity for Work) (Northern Ireland) Order 1994(27)
Schedule 1
Paragraph 7A(28)	Paragraph 36 of Schedule 3, and paragraph 4 of Schedule 8, to the Transfer Order.
Paragraph 7B(29)	Paragraph 37 of Schedule 3, and paragraph 5 of Schedule 8, and the relevant entry in Part 1 of Schedule 9 to the Transfer Order and section 80(3) and (4) of the 2000 Act.
Paragraph 8(1)(a), (c), (ca)(30), (e), (f), (g), (h), (ia)(31), (j), (k), (l), (m) and (q) and (1A)(32)	Paragraph 11 of Schedule 3 to the Pensions (Northern Ireland) Order 1995(33), paragraph 58(15) and (16) of Schedule 6 to the 1998 Order, paragraph 38 of Schedule 3 to the Transfer Order and sections 78(5) and 81(4) and (5) of the 2000 Act.
Paragraph 10	Paragraph 19 of Schedule 21 to the Friendly Societies Act 1992 and paragraph 40 of Schedule 3 to the Transfer Order.(34)

PART II POWERS EXERCISED BY THE COMMISSIONERS OF THE INLAND REVENUE

Column (1)	Column (2)
Enabling power	Relevant amendment
Social Security Contributions and Benefits Act 1992
Section 17(1), (2), (3) and (4)	Paragraph 6 of Schedule 1, paragraph 17 of Schedule 3, and the relevant entry in Part I of Schedule 10 to, the Transfer Act.
Section 18	Paragraph 7 of Schedule 1, and paragraph 18 of Schedule 3, to the Transfer Act and article 5 of S.I. 2001/477.
Section 122(1)(35)
Schedule 1
Paragraph 1	Section 148(2), (3) and (4) of the Pensions Act 1995, paragraph 77(2), (3) and (4) of Schedule 7 to the 1998 Act, paragraph 31 of Schedule 3 to the Transfer Act and paragraph 78(2) to (5) of Schedule 12 to, and Part VI of Schedule 13, to the Welfare Reform Act.
Paragraph 2	Paragraph 32 of Schedule 3 to the Transfer Act.
Paragraph 3	Section 55 of, and paragraph 77(5) of Schedule 7 to the 1998 Act, paragraph 33 of Schedule 3 to the Transfer Act, section 77(1) of and Part VIII of Schedule 9 to the 2000 Act.
Paragraph 3B(11)(36)
Paragraph 4	Paragraph 16 of Schedule 1 and paragraph 34 of Schedule 3 to the Transfer Act.
Paragraph 5	Paragraph 77(6) of Schedule 7 to the 1998 Act, paragraph 34 of Schedule 3 to the Transfer Act and section 74(4) of the 2000 Act.
Paragraph 5A(37)	Paragraph 34 of Schedule 3 to the Transfer Act.
Paragraph 6	Paragraph 77(8), (9), and (11) of Schedule 7 to, and the relevant entry in Schedule 8 to the 1998 Act and paragraph 17 of Schedule 1, paragraph 35 of Schedule 3, paragraph 9 of Schedule 7, paragraph 5 of Schedule 9, and the relevant entry in Part 1 of Schedule 10, to the Transfer Act
Paragraph 7BA(38)
The Social Security Administration Act 1992(39)
Section 113	Section 60 of the 1998 Act, paragraph 5 of Schedule 5 to the Transfer Act and paragraph 7 of Schedule 6 to the 2000 Act.
Section 162(12)	Paragraph 52(11) of Schedule 3 to the Transfer Act.
Section 191(40)
Social Security Contributions and Benefit (Northern Ireland) Act 1992
Section 17	Paragraph 7 of Schedule 1, paragraph 17 of Schedule 3, and the relevant entry in Part I of Schedule 9 to, the Transfer Order.
Section 18	Paragraph 8 of Schedule 1 to, and paragraph 18 of Schedule 3 to the Transfer Order and article 5 of S.I. 2001/477.
Section 121(1)(41)
Schedule 1
Paragraph 1	Article 145(2), (3) and (4) of the Pensions (Northern Ireland) Order 1995, paragraph 58(1) to (4) of Schedule 6 to the 1998 Order, paragraph 30 of Schedule 3 to the Transfer Order and paragraph 86(2) to (5) of Schedule 12, and the relevant entry in Part VI of Schedule 13 to, the Welfare Reform Act.
Paragraph 2	Paragraph 31 of Schedule 3 to the Transfer Order.
Paragraph 3	Article 52 of, and paragraph 58(5) of Schedule 6 to, the 1998 Order, paragraph 32 of Schedule 3 to the Transfer Order, section 81(1) of, and the relevant entry in Part VIII of Schedule 9 to, the 2000 Act.
Paragraph 3B(11)(42)
Paragraph 4	Paragraph 16 of Schedule 1, and paragraph 33 of Schedule 3 to the Transfer Order.
Paragraph 5	Paragraph 58(6) of Schedule 7 to the 1998 Order, paragraph 34 of Schedule 3 to the Transfer Order and section 78(4) of the 2000 Act.
Paragraph 5A(43)	Paragraph 33 of Schedule 3 to the Transfer Order.
Paragraph 6	Paragraph 58(8), (9) and (11) of Schedule 6, and the relevant entry in Schedule 7, to the 1998 Order, paragraph 20 of Schedule 1, paragraph 34 of Schedule 3, paragraph 7 of Schedule 6, paragraph 3 of Schedule 8, and the relevant entry in Part I of Schedule 9 to the Transfer Order.
Paragraph 7BA(44)
Social Security Administration (Northern Ireland) Act 1992(45)
Section 107	Article 56 of the 1998 Order, paragraph 5 of Schedule 4 to the Transfer Order and paragraph 7 of Schedule 6 to the Child Support, Pensions and Social Security Act (Northern Ireland) 2000.(46)
Section 142(12)	Paragraph 45(12) of Schedule 3 to the Transfer Order.
Section 167(1)(47)
Finance Act 1999(48)
Section 133(1)

(1)

1998 c. 14.

(2)

S.I. 1998/1506 (N.I. 10).

(3)

2000 c. 19.

(4)

1999 c. 2.

(5)

S.I. 1999/671.

(6)

1999 c. 30.

(7)

1992 c. 4.

(8)

Section 6A was inserted by paragraph 3 of Schedule 9 to the Welfare Reform Act.

(9)

Section 10 was substituted by section 74(2) of the 2000 Act.

(10)

Section 10A was inserted by section 53 of the 1998 Act.

(11)

Section 19A was inserted by section 54 of 1998 Act.

(12)

1995 c. 18.

(13)

Section 122(1) is cited because of the meaning ascribed to “prescribe”.

(14)

Paragraph 7A was inserted by section 56(2) of the 1998 Act.

(15)

Paragraph 7B was inserted by section 57 of the 1998 Act.

(16)

Paragraph 8(1)(ca) was inserted by paragraph 77(4) of the 2000 Act.

(17)

Paragraph 8(1)(ia) was inserted by paragraph 77(15) of Schedule 7 to the 1998 Act.

(18)

Paragraph 8(1A) was inserted by paragraph 39(3) of Schedule 3 to the Transfer Act.

(19)

1995 c. 26.

(20)

1992 c. 7.

(21)

Section 6A was inserted by paragraph 3 of Schedule 10 to the Welfare Reform Act.

(22)

Section 10 was substituted by section 78(2) of the 2000 Act.

(23)

Section 10A was inserted by Article 50 of the 1998 Order.

(24)

1995/2705 (N.I. 15).

(25)

Section 121(1) is cited because of the meaning ascribed to “prescribe”.

(26)

Section 171(10) was substituted by paragraph 28(3) of Schedule 3 to the Transfer Order.

(27)

S.I. 1994/1898 (N.I. 12).

(28)

Paragraph 7A was inserted by Article 53(2) of the 1998 Order.

(29)

Paragraph 7B was inserted by Article 54 of the 1998 Order.

(30)

Paragraph 8(1)(ca) was inserted by section 81(4) of the 2000 Act.

(31)

Paragraph 8(1)(ia) was inserted by paragraph 58(15) of Schedule 6 to the 1998 Order.

(32)

S.I. 1995/3212 (N.I. 22).

(33)

Paragraph 8(1A) was inserted by paragraph 38(3) of Schedule 3 to the Transfer Order.

(34)

1992 c. 40.

(35)

Section 122(1) is cited because of the meaning ascribed to “prescribe”.

(36)

Paragraph 3B was inserted by section 77(2) of the 2000 Act.

(37)

Paragraph 5A was inserted by paragraph 77(7) of Schedule 7 to the 1998 Act.

(38)

Paragraph 7BA was inserted by section 76(5) of the 2000 Act.

(39)

1992 c. 5.

(40)

Section 191 is cited because of the meaning ascribed to “prescribe”.

(41)

Section 121(1) is cited because of the meaning ascribed to “prescribe”.

(42)

Paragraph 3B was inserted by section 81(2) of the 2000 Act.

(43)

Paragraph 5A was inserted by paragraph 58(7) of Schedule 6 to the 1998 Order.

(44)

Paragraph 7BA was inserted by section 80(5) of the 2000 Act.

(45)

1992 c. 8.

(46)

2000 c. 4 (N.I.).

(47)

Section 167(1) is cited because of the meaning ascribed to “prescribe”.

(48)

1999 c. 16.