2020 No. 238

Social Security

The Social Security Contributions (Decisions and Appeals) (Amendment) Regulations 2020

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 sections 9(1), 11, 13 and 25(3) and (5) of the Social Security Contributions (Transfer of Functions, etc.) Act 19991, and now exercisable by them2.

The Lord Chancellor3 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.

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 commencementI11

These Regulations may be cited as the Social Security Contributions (Decisions and Appeals) (Amendment) Regulations 2020 and come into force on 6th April 2020.

Annotations:
Commencement Information
I1

Reg. 1 in force at 6.4.2020, see reg. 1

Amendment of the Social Security Contributions (Decisions and Appeals) Regulations 1999I2C12

1

The Social Security Contributions (Decisions and Appeals) Regulations 19995 are amended as follows.

2

In regulations 3(3), 4(1)(a), 11(7) and 12(2)(b), before “or statutory adoption pay” insert “, statutory parental bereavement pay”.

Penny CiniewiczMelissa TattonTwo of the Commissioners for Her Majesty’s Revenue and Customs

I concur with the making of these Regulations as indicated in the preamble.

Signed by authority of the Lord Chancellor

Alex ChalkParliamentary Under Secretary of StateMinistry of Justice

The Scottish Ministers concur with the making of these Regulations as indicated in the preamble.

Signed by the authority of the Scottish Ministers.

Humza YousafAuthorised to sign by the Scottish Ministers
EXPLANATORY NOTE

(This note is not part of the Regulations)

Part 2, paragraphs 4 and 5 of the Schedule to the Parental Bereavement (Leave and Pay) Act 2018 (c. 24) (“the 2018 Act”) inserted a new Part 12ZD into the Social Security Contributions and Benefits Act 1992 (c. 4) (“the 1992 Act”). This created an entitlement to statutory parental bereavement pay. The 2018 Act does not apply or extend to Northern Ireland.

Part 2, paragraphs 30 and 31 of the 2018 Act also amended sections 8 and 11 of the 1992 Act respectively, so as to provide for officers of Revenue and Customs to make decisions regarding statutory parental bereavement pay, and for such decisions to be appealed. As a result, these Regulations make consequential amendments to secondary legislation to insert references to statutory parental bereavement pay into provisions that govern the making of these decisions and any subsequent appeal.

A Tax Information and Impact Note has not been prepared for these Regulations as they are part of a package of legislative measures and the relevant impact assessment is the “Parental Bereavement (Leave and Pay) Bill impact assessment” which was published on 14th May 2018. An addendum to the impact assessment was also published on 24th May 2018. Copies of these two documents are available at: https://publications.parliament.uk/pa/bills/lbill/2017-2019/0105/Impact%20Assessment%20-%20Parental%20Bereavement%20-%20amended%20200113.pdf and https://publications.parliament.uk/pa/bills/lbill/2017-2019/0105/18105-impact-assessment-addendum.pdf respectively. Paper copies of both impact assessments can be obtained from the Department for Business, Energy and Industrial Strategy, 1 Victoria Street, Westminster, London SW1H 0ET, and copies have also been placed in the libraries of both Houses of Parliament.