The Social Security Contributions (Decisions and Appeals) (Amendment) Regulations 2020
| Year | 2020 |
2020 No. 238
Social Security
The Social Security Contributions (Decisions and Appeals) (Amendment) Regulations 2020
Made 12th March 2020
Laid before Parliament 13th March 2020
Coming into force 6th April 2020
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 Chancellor3concurs 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 Ministers4concur 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 commencement
1. These Regulations may be cited as the Social Security Contributions (Decisions and Appeals) (Amendment) Regulations 2020 and come into force on 6th April 2020.
Amendment of the Social Security Contributions (Decisions and Appeals) Regulations 1999
2.—(1) The Social Security Contributions (Decisions and Appeals) Regulations 19995are 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 Ciniewicz
Melissa Tatton
Two of the Commissioners for Her Majesty’s Revenue and Customs
12th March 2020
Alex Chalk
Parliamentary Under Secretary of State
Ministry of Justice
10th March 2020
Humza Yousaf
Authorised to sign by the Scottish Ministers
10th March 2020
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...
To continue reading
Request your trial