The Social Security Contributions (Decisions and Appeals) (Amendment) Regulations 2002

Made16th December 2002

Laid before Parliament17th December 2002

Coming into force7th January 2003

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 9, 11, 13, 24 and 25(3) of the Social Security Contributions (Transfer of Functions, etc.) Act 19991, and Articles 8, 10, 12 and 23(5) of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 19992, and with the concurrence of the Lord Chancellor and the Scottish Ministers3 insofar as that concurrence is required, hereby make the following Regulations:

Citation and commencement1

These Regulations may be cited as the Social Security Contributions (Decisions and Appeals) (Amendment) Regulations 2002 and shall come into force on 7th January 2003.

Interpretation2

In these Regulations “the principal Regulations” means the Social Security (Contributions) (Decisions and Appeals) Regulations 19994.

Amendments to the principal Regulations3

1

In the provisions of the principal Regulations specified in paragraph (2) for “statutory sick pay or statutory maternity pay” substitute “statutory sick pay, statutory maternity pay, statutory paternity pay or statutory adoption pay”.

2

The provisions are—

a

regulation 3(3);

b

regulation 4(1)(a);

c

regulation 8(4)(a)5;

d

regulation 11(7); and

e

regulation 12(2)(a) and (3)(a).

Tim FlesherDave HartnettTwo of the Commissioners of Inland Revenue10th December 2002

The Lord Chancellor and the Scottish Ministers concur in the making of these Regulations.

Signed by authority of the Lord Chancellor

Rosie WintertonParliamentary Secretary,Lord Chancellor’s Department12th December 2002

James WallaceA Member of the Scottish Executive16th December 2002

(This note is not part of the Regulations)

These Regulations amend the Social Security Contributions (Decisions and Appeals) Regulations 1999 (S.I. 1999/1027) (“the principal Regulations”).

Regulation 1 provides for the citation and commencement of the Regulations.

Regulation 2 provides a definition of “the principal Regulations” for the purposes of these Regulations.

Regulation 3 replaces all references to statutory sick pay or statutory maternity pay in the principal Regulations with references to statutory sick pay, statutory maternity pay, statutory paternity pay or statutory adoption pay. Statutory paternity pay and statutory adoption pay are introduced, for employees whose place of employment is in Great Britain, by Chapter 1 of Part 1 of the Employment Act 2002 (c. 22) and, for those whose place of employment is in Northern Ireland, by the corresponding provisions of the Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I.2)).

A regulatory impact assessment in respect of the introduction of statutory paternity pay and statutory adoption pay has been prepared and is available on the Department of Trade and Industry’s website at www.dti.gov.uk/er/riabudget.htm.