2010 No. 2450
Social Security
The Social Security (Contributions) (Amendment No. 5) Regulations 2010
Made 14th October 2010
Laid before Parliament 15th October 2010
Coming into force 14th November 2010
These Regulations are made by the Treasury and the Commissioners for Her Majesty’s Revenue and Customs with the concurrence of the Secretary of State and the Department for Social Development in relation to regulation 3 and to regulation 2 insofar as it relates to the amendments made by regulation 3.
The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 were transferred to the Department for Social Development by Article 8(b) of, and Part 2 of Schedule 6 to the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R.1999 No.481).
The powers exercised by the Treasury are those contained in sections 3(2) and 175(3) of the Social Security Contributions and Benefits Act 1992 and section 3(2) and 171(3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.
1992 c.4. Section 3(2) was amended by paragraph 3 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c.2).
1992 c.7. Section 3(2) was amended by paragraph 4 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I 1999/671).
The powers exercised by the Commissioners for Her Majesty’s Revenue and Customs are those contained in paragraph 6(1) of Schedule 1 to the Social Security Contributions and Benefits Act 1992 and paragraph 6(1) of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992, and now exercisable by them.
1992 c.4. Relevant amendments to paragraph 6 of Schedule 1 were made by paragraph 77 of Schedule 7 to the Social Security Act 1998 (c.14), paragraph 35 of Schedule 3 to the Social Security (Transfer of Functions, etc.) Act 1999 (c.2) and paragraph 185 of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c.1).
1992 c.7. Relevant amendments to paragraph 6 of Schedule 1 were made by paragraph 58 of Schedule 6 to the Social Security (Northern Ireland) Order 1998 (S.I 1998/1506), paragraph 34 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/ 671) and paragraph 204 of Schedule 6 to the Income Tax ( Earnings and Pensions) Act 2003 ( c.1).
The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c.11). Section 50(1) of that Act provides that a reference to the Commissioners of Inland Revenue, however expressed, shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.