2015 No. 521
Social Security
The Social Security Contributions (Amendments in Consequence of Part 4 of the Finance Act 2014) Regulations 2015
Made
Laid before Parliament
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 175(4) of, and paragraph 6(1) and (2) of Schedule 1 to, the Social Security Contributions and Benefits Act 19921; section 171(4) of, and paragraph 6(1) and (2) of Schedule 1 to, the Social Security Contributions and Benefits (Northern Ireland) Act 19922 and now exercisable by them3; sections 13 and 25(5) of the Social Security Contributions (Transfer of Functions, etc.) Act 19994; and Articles 12 and 23(7) of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 19995 and now exercisable by them6.
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 Ministers7 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.