Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999
1999 No. 671
NORTHERN IRELAND
SOCIAL SECURITY
The Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999
Made 10th March 1999
Laid before Parliament 22th March 1999
Coming into force in accordance with Article 1
At the Court at Buckingham Palace, the 10th day of March 1999
Present
The Queen’s most Excellent Majesty in Council
Her Majesty, in exercise of the powers conferred upon Her by section 24 of the Social Security Contributions (Transfer of Functions, etc.) Act 19991, is pleased, by and with the advice of Her Privy Council, to order, and it is hereby ordered, as follows:—
PART I
INTRODUCTORY
Title and commencement
1. —This Order may be cited as the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.
(2) The following provisions of this Order—
(a)
(a) this Article and Article 2;
(b)
(b) Article 3(1) (with Schedule 1), so far as enabling the Department to make subordinate legislation conferring functions on the Board;
(c)
(c) Articles 7 and 14, so far as conferring any power to make subordinate legislation;
(d)
(d) Article 16;
(e)
(e) Article 20;
(f)
(f) Article 24(1) (with Schedule 7).
shall come into force on the 14th day after the day on which this Order is made.
(3) Except as provided by paragraph (2) of this Article, the provisions of this Order shall come into force on such day as the Department or the Secretary of State may by order appoint; and different days may be appointed for different purposes.
(4) An order under paragraph (3) of this Article may make such savings, or such transitional or consequential provision, as the Department or the Secretary of State considers necessary or expedient—
(a)
(a) in preparation for or in connection with the coming into force of any provision of this Order, or
(b)
(b) in connection with the operation of any enactment repealed or amended by a provision of this Order during any period when the repeal or amendment is not wholly in force.
Interpretation
2. In this Order, unless a contrary intention appears—
“the Board” means the Commissioners of Inland Revenue;
“the Administration Act” means the Social Security Administration (Northern Ireland) Act 19922;
“the Contributions and Benefits Act” means the Social Security Contributions and Benefits (Northern Ireland) Act 19923;
“the Jobseekers Order” means the Jobseekers (Northern Ireland) Order 19954;
“the Pensions Act” means the Pension Schemes (Northern Ireland) Act 19935;
“the Pensions Order” means the Pensions (Northern Ireland) Order 19956;
“the 1998 Order” means the Social Security (Northern Ireland) Order 19987;
“contributions” means contributions under Part I of the Contributions and Benefits Act;
“Contributions Unit” means the Contributions Unit of the executive Agency within the Department known as the Social Security Agency;
“the Department” means the Department of Health and Social Services for Northern Ireland.
PART II
GENERAL
Transfer of functions
Transfer to Board or Secretary of State of functions relating to contributions, etc.
3.—(1) Schedule 1 to this Order (which contains amendments transferring to the Board or the Secretary of State functions of the Department in relation to contributions and certain associated functions in relation to benefits and pensions, together with other amendments related to the transfer of those functions) shall have effect.
(2) The functions of the Department under the provisions of subordinate legislation specified in Schedule 2 to this Order are hereby transferred to the Board.
Transfer of other functions to Treasury, Board or Secretary of State
4. Schedule 3 to this Order (which contains amendments transferring to the Treasury, the Board or the Secretary of State certain other functions of the Department, together with amendments related to the transfer of those functions) shall have effect.
Powers relating to enforcement
5. Schedule 4 to this Order (which relates to the enforcement powers of the Board in relation to functions transferred to them by this Order) shall have effect.
Disclosure of information
6. Schedule 5 to this Order (which contains amendments relating to the supply or disclosure of information) shall have effect.
PART III
DECISIONS AND APPEALS
Decisions by officers of Board
7.—(1) Subject to the provisions of this Part, it shall be for an officer of the Board—
(a)
(a) to decide whether for the purposes of Parts I to V of the Contributions and Benefits Act a person is or was an earner and, if so, the category of earners in which he is or was to be included,
(b)
(b) to decide whether a person is or was employed in employed earner’s employment for the purposes of Part V of the Contributions and Benefits Act (industrial injuries),
(c)
(c) to decide whether a person is or was liable to pay contributions of any particular class and, if so, the amount that he is or was liable to pay,
(d)
(d) to decide whether a person is or was entitled to pay contributions of any particular class that he is or was not liable to pay and, if so, the amount that he is or was entitled to pay,
(e)
(e) to decide whether contributions of a particular class have been paid in respect of any period,
(f)
(f) subject to and in accordance with regulations made for the purposes of this paragraph by the Department with the concurrence of the Board, to decide any issue arising as to, or in connection with, entitlement to statutory sick pay or statutory maternity pay,
(g)
(g) to make any other decision that falls to be made under Part XI of the Contributions and Benefits Act (statutory sick pay) or Part XII of that Act (statutory maternity pay),
(h)
(h) to decide any question as to the issue and content of a notice under subsection (2) of section 115B8of the Administration Act (liability of directors etc. for company’s contributions),
(i)
(i) to decide any issue arising under Article 29 of the Jobseekers Order (employment of long-term unemployed: deductions by employers), or under any provision of regulations under that Article, as to—
(i) whether a person is or was an employee or employer of another,
(ii) whether an employer is or was entitled to make any deduction from his contributions payments in accordance with regulations under Article 29 of that Order,
(iii) whether a payment falls to be made to an employer in accordance with those regulations,
(iv) the amount that falls to be so deducted or paid, or
(v) whether two or more employers are, by virtue of regulations under Article 29 of that Order, to be treated as one,
(j)
(j) to decide whether a person is liable to pay interest under paragraph 7B(2)(e)9of Schedule 1 to the Contributions and Benefits Act,
(k)
(k) to decide whether a person is liable to a penalty under—
(i) paragraph 7A(2)10or 7B(2)(h) of Schedule 1 to the Contributions and Benefits Act, or
(ii) section 107(1)(a)11of the Administration Act,
(l)
(l) to decide the amount of interest or penalty payable under any of the provisions mentioned in sub-paragraphs (j) and (k) of this paragraph, and
(m)
(m) to decide such issues relating to contributions, other than the issues specified in sub-paragraphs (a) to (l) of this paragraph or in paragraphs 16 and 17 of Schedule 3 to the 1998 Order, as may be prescribed by regulations made by the Board.
(2) Paragraph (1)(c) and (e) of this Article does not include any decision relating to Class 4 contributions other than a decision falling to be made—
(a)
(a) under subsection (1) of section 17 of the Contributions and Benefits Act as to whether by regulations under that subsection a person is or was excepted from liability for Class 4 contributions, or his liability is or was deferred, or
(b)
(b) under regulations made by virtue of subsection (3) or (4) of that section or section 18 of that Act.
(3) Paragraph (1)(g) of this Article does not include—
(a)
(a) any decision as to the making of subordinate legislation, or
(b)
(b) any decision as to whether the liability to pay statutory sick pay or statutory maternity pay is a liability of the Board rather than the employer.
Regulations with respect to decisions
8.—(1) Subject to the provisions of this Part and of the Administration Act, provision may be made by the Board by regulations as to the making by their officer of any decision under or in connection with the Contributions and Benefits Act, the Administration Act or the Jobseekers Order which falls to be made by such an officer.
(2) Where it appears to an officer of the Board that a matter before him involves a question of fact requiring special expertise, he may direct that in dealing with that matter he shall have the assistance of one or more experts.
(3) In paragraph (2) above “expert” means a person appearing to the officer of the Board to have knowledge or experience which would be relevant in determining the question of fact requiring special expertise.
Decisions varying or superseding earlier decisions
9.—(1) The Board may by regulations make provision—
(a)
(a) for any decision of an officer of the Board under Article 7 of this Order (including a decision superseding an earlier decision) to be varied either within the prescribed period or in prescribed cases or circumstances,
(b)
(b) for any such decision to be superseded, in prescribed circumstances, by a subsequent decision made by an officer of the Board...
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