The Social Security (Contributions) (Amendment) Regulations 2019

Statutory Instruments

2019 No. 85

Social Security

The Social Security (Contributions) (Amendment) Regulations 2019

Made

22nd January 2019

Laid before Parliament

23rd January 2019

Coming into force

5th April 2019

The Treasury, in exercise of the powers conferred by subsections (6) and (7) of section 4 of the Social Security Contributions and Benefits Act 1992(1) and subsections (6) and (7) of section 4 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(2), make the following Regulations.

The Secretary of State and the Department for Communities(3) concur in the making of these Regulations.

(1)

1992 c. 4. Section 4(6) was substituted by section 74(3) of the Child Support, Pensions and Social Security Act 2000 (c. 19) (“CSPSSA 2000”) and amended by paragraph 172(4) of Part 2 of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (“ITEPA 2003”). Section 4(7) was inserted by paragraph 4 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2).

(2)

1992 c. 7 (N.I.). Section 4(6) was substituted by section 78(3) of the CSPSSA 2000 and amended by paragraph 193(4) of Part 2 of Schedule 6 to ITEPA 2003. Section 4(7) was inserted by paragraph 5 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999/671.

(3)

Section 170 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 defines “the Department” as referred to in s.4(7) of that Act as “the Department of Health and Social Services for Northern Ireland”. 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. (NI) 1999 No 481). The Department for Social Development was renamed the Department for Communities by section 1(7) of the Departments Act (Northern Ireland) 2016 (c. 5) (N.I.).