This Statutory Instrument has been printed in substitution of the SI of the same number and is being issued free of charge to all known recipients of that Statutory Instrument.

2015 No. 174

Social Security

The Social Security Contributions (Decisions and Appeals) (Amendment) Regulations 2015

Made

Laid before Parliament

Coming into force in accordance with regulation 1(2) and (3)

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 9, 11, 13 and 25(3) and (5) of the Social Security Contributions (Transfer of Functions, etc.) Act 19991, and Articles 8, 10, 12, 23(5) and 23(7) of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 19992 and now exercisable by them3.

The Lord Chancellor concurs in the making of these Regulations in relation to the exercise of the powers in section 13 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 and Article 12 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.

The Scottish Ministers4 concur in the making of these Regulations in relation to the exercise of the powers in section 13 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999.

Citation and commencement1

1

These Regulations may be cited as the Social Security Contributions (Decisions and Appeals) (Amendment) Regulations 2015.

2

This regulation and regulation 2(b) come into force on 5th March 2015.

3

Regulations 2(a) and 3 come into force on 5th April 2015.

Social Security Contributions (Decisions and Appeals) Regulations 19992

Regulations 3(3), 4(1)(a), 11(7) and 12(2)(b) of the Social Security Contributions (Decisions and Appeals) Regulations 19995 are amended as follows—

a

for “ordinary statutory paternity pay, additional statutory paternity pay” substitute “statutory paternity pay”,

b

before “or statutory adoption pay” insert “, statutory shared parental pay”.

Transitional provisions3

Regulation 2(a) does not have effect where an appeal under regulation 3 or settlement under regulation 11 of the Social Security Contributions (Decisions and Appeals) Regulations 1999 relates to a person’s entitlement to ordinary statutory paternity pay or additional statutory paternity pay.

Edward TroupSimon BowlesTwo of the Commissioners for Her Majesty’s Revenue and Customs

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

Signed by the authority of the Lord Chancellor

Shailesh VaraParliamentary Under Secretary of StateMinistry of Justice
Paul WheelhouseAuthorised to sign by the Scottish Ministers
EXPLANATORY NOTE

(This note is not part of the Regulations)

Section 119 of the Children and Families Act 2014 (c. 6) inserted section 171ZU into the Social Security Contributions and Benefits Act 1992 (c. 4). Section 5(1) of the Work and Families Act (Northern Ireland) 2015 (c. 1) inserted sections 167ZU and 167ZV into the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7). These provisions introduced the right to statutory shared parental pay.

Section 125 of the Children and Families Act 2014 and section 7 of the Work and Families Act (Northern Ireland) 2015 removed the right to additional paternity pay. As a consequence of the abolition of additional statutory paternity pay “ordinary statutory paternity pay” is to be re-named “statutory paternity pay”.

These Regulations amend the Social Security Contributions (Decisions and Appeals) Regulations 1999 (S.I. 1999/1027) to remove references to ordinary statutory paternity pay and additional statutory paternity pay and insert references to statutory shared parental pay.

A tax information and impact note has not been prepared for these Regulations as they are part of a package of legislative measures for which the relevant impact assessment is the “Modern Workplaces: shared parental leave and pay administration consultation impact assessment” which was published in February 2013. A copy of that impact assessment can be obtained from the Department for Business, Innovation and Skills, Labour Markets Directorate, 1 Victoria Street, London SW1H 0ET. Copies have also been placed in the libraries of both Houses of Parliament.