2016 No. 1067
Social Security
The Social Security (Contributions) (Amendment No. 4) Regulations 2016
Made 4th November 2016
Laid before Parliament 7th November 2016
Coming into force 28th November 2016

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 in relation to regulations 4 and 5 and the Department for Communities in relation to regulation 5.
The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) 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. (NI) 1999 No 481). The Department for Social Development was subsequently renamed the Department for Communities, see section 1(7) of the Department Act (Northern Ireland) 2016 (c. 5 (N.I.)).
The powers exercised by the Treasury are those conferred by sections 3(2), (3), 10(9)(a) and 120(1) of the Social Security Contributions and Benefits Act 1992 and sections 3(2), (3) and 10(9)(a) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and now exercisable by them.
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) (“the Transfer Act”) so that the power to make Regulations became exercisable by the Treasury with the concurrence of the Secretary of State, section 10(9)(a) was substituted by section 74(2) of the Child Support, Pensions and Social Security Act 2000 (c. 19) (“the 2000 Act”), and amended by paragraph 174(12) of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (“ITEPA”), section 120(1) was amended by paragraph 26 of Schedule 3 to the Transfer Act, so that the power to make Regulations became exercisable by the Treasury with the concurrence of the Secretary of State, and by paragraph 70 of Schedule 7 to the Social Security Act 1998 (c. 14) (“the 1998 Act”), paragraph 8 of Schedule 7 to the Transfer Act and section 12(2) of the National Insurance Contributions Act 2014 (c. 7).
1992 c. 7; section 3(2) was amended by paragraph 4 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Order 1999 (S.I. 1999/671) (“the 1999 Order”) so that the power to make Regulations became exercisable by the Treasury with the concurrence of the Department of Health and Social Services for Northern Ireland, section 10(9)(a) was substituted by section 78(2) of the 2000 Act and amended by paragraph 195(12) of Schedule 6 to ITEPA..
The powers exercised by the Commissioners for Her Majesty’s Revenue and Customs are those conferred by paragraphs 6(1) and (2) of Schedule 1 to the Social Security Contributions and Benefits Act 1992 and paragraphs 6(1) and (2) of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and now exercisable by them.
Paragraphs 6(1) and (2) were amended by paragraph 77 of Schedule 7 to the 1998 Act and paragraph 185 of Schedule 6 to ITEPA, paragraph 6(1) was further amended by paragraph 35 of Schedule 3 to the Transfer Act, so that the power to make regulations became exercisable by the Inland Revenue.
Paragraphs 6(1) and (2) were amended by paragraphs 58(8) and (9) of Schedule 6 to the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)) and by paragraph 204 of Schedule 6 to ITEPA, paragraph 6(1) was further amended by paragraph 34 of Schedule 3 to the 1999 Order, so that the power to make regulations became exercisable by the Inland Revenue.