Social Security Contributions (Transfer of Functions, etc.) Act 1999

JurisdictionUK Non-devolved
Citation1999 c. 2


Social Security Contributions (Transfer of Functions, etc.) Act 1999

1999 Chapter 2

An Act to transfer from the Secretary of State to the Commissioners of Inland Revenue or the Treasury certain functions relating to national insurance contributions, the National Insurance Fund, statutory sick pay, statutory maternity pay or pension schemes and certain associated functions relating to benefits to enable functions relating to any of those matters in respect of Northern Ireland to be transferred to the Secretary of State, the Commissioners of Inland Revenue or the Treasury to make further provision, in connection with the functions transferred, as to the powers of the Commissioners of Inland Revenue, the making of decisions and appeals to provide that rebates payable in respect of members of money purchase contracted-out pension schemes are to be payable out of the National Insurance Fund and for connected purposes.

[25th February 1999]

Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

I General

Part I

General

Transfer of functions

Transfer of functions

S-1 Transfer to Board of certain functions relating to contributions, etc.

1 Transfer to Board of certain functions relating to contributions, etc.

(1) Schedule 1 to this Act (which contains amendments transferring to the Board certain functions of the Secretary of State which have been exercised by the Contributions Agency and certain associated functions of the Secretary of State in relation to benefits, together with other amendments related to the transfer of those functions) shall have effect.

(2) The functions of the Secretary of State under the provisions of subordinate legislation specified in Schedule 2 to this Act are hereby transferred to the Board.

S-2 Transfer of other functions to Treasury or Board.

2 Transfer of other functions to Treasury or Board.

2. Schedule 3 to this Act (which contains amendments transferring to the Treasury or the Board certain other functions of the Secretary of State, together with amendments related to the transfer of those functions) shall have effect.

Exercise by Board of functions transferred to them

Exercise by Board of functions transferred to them

S-3 General functions of Board.

3 General functions of Board.

(1) Contributions shall be under the care and management of the Board.

(2) Subject to subsection (3) below, for the purposes of the Inland Revenue Regulation Act 1890 (‘the 1890 Act’) the definition of ‘inland revenue’ in section 39 of that Act shall be taken to include contributions.

(3) The following provisions of the 1890 Act shall not apply in relation to contributions—

(a) section 13 (duty of Commissioners in relation to collection and the keeping of accounts), so far as relating to the keeping of accounts,

(b) sections 21 and 22 (proceedings for fines, etc),

(c) section 27 (officers may conduct proceedings before justices),

(d) section 32 (power to reward informers),

(e) section 34 (expenses of prosecutions), and

(f) section 35 (power to mitigate fines and stay proceedings).

(4) The reference in section 10 of the Exchequer and Audit Departments Act 1866 (gross revenues of Board and of Commissioners of Customs and Excise to be paid into Exchequer) to the gross revenues of the department of the Inland Revenue shall not be taken to include—

(a) contributions, or

(b) any sums (other than contributions) which are payable into the National Insurance Fund or the Northern Ireland National Insurance Fund.

(5) In any declaration for the purposes of section 6 of the Taxes Management Act 1970 (declarations on taking office), whether made before or after the commencement of this section, the reference to an offence relating to inland revenue shall be taken to include a reference to—

(a) an offence relating to contributions, statutory sick pay or statutory maternity pay, or

(b) an offence under regulations made under Part III of the Pension Schemes Act 1993 or Part III of the Pension Schemes (Northern Ireland) Act 1993.

(6) In Schedule 2 to the Social Security Contributions and Benefits Act 1992 (levy of Class 4 contributions with income tax) and Schedule 2 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 , paragraph 6(2) (which is superseded by subsection (1) above) shall cease to have effect.

(7) In this section ‘contributions’ includes contributions under Part I of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 .

S-4 Recovery of contributions where income tax recovery provisions not applicable.

4 Recovery of contributions where income tax recovery provisions not applicable.

4. The provisions of Schedule 4 shall have effect with respect to the recovery of—

(a)those Class 1, Class 1A, Class 1B and Class 2 contributions to which regulations under paragraph 6 of Schedule 1 to the Social Security Contributions and Benefits Act 1992(powerto combine collection of contributions with income tax) do not apply,

(b) Class 4 contributions payable by virtue of regulations under section 18 of that Act, and

(c) interest or penalties payable under regulations made under paragraph 7A or 7B of Schedule 1 to that Act.

S-5 Powers relating to enforcement.

5 Powers relating to enforcement.

5. Schedule 5 to this Act (which relates to the enforcement powers of the Board in relation to functions transferred to them by this Act) shall have effect.

S-6 Disclosure of information.

6 Disclosure of information.

6. Schedule 6 to this Act (which contains amendments relating to the supply or disclosure of information) shall have effect.

S-7 Use of information by Board.

7 Use of information by Board.

(1) Information which is held—

(a) by the Board, or

(b) by a person providing services to the Board, in connection with the provision of those services,

for the purposes of functions specified in any paragraph of subsection (2) below may be used for the purposes of, or for any purposes connected with, the exercise of functions specified in any other paragraph of that subsection, and may be supplied to any person providing services to the Board for those purposes.

(2) The functions referred to in subsection (1) above are—

(a) the functions of the Board in relation to tax,

(b) their functions in relation to contributions, statutory sick pay and statutory maternity pay, and

(c) their functions under Part III of the Pension Schemes Act 1993 or Part III of the Pension Schemes (Northern Ireland) Act 1993 .

(3) In subsection (2)(b) above ‘contributions’ includes contributions under Part I of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.

II Decisions and appeals

Part II

Decisions and appeals

S-8 Decisions by officers of Board.

8 Decisions by officers of Board.

(1) Subject to the provisions of this Part, it shall be for an officer of the Board—

(a) to decide whether for the purposes of Parts I to V of the Social Security Contributions and Benefits Act 1992 a person is or was an earner and, if so, the category of earners in which he is or was to be included,

(b) to decide whether a person is or was employed in employed earner's employment for the purposes of Part V of the Social Security Contributions and Benefits Act 1992 (industrial injuries),

(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) 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) to decide whether contributions of a particular class have been paid in respect of any period,

(f) subject to and in accordance with regulations made for the purposes of this paragraph by the Secretary of State 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) to make any other decision that falls to be made under Part XI of the Social Security Contributions and Benefits Act 1992 (statutory sick pay) or Part XII of that Act (statutory maternity pay),

(h) to decide any question as to the issue and content of a notice under subsection (2) of section 121C of the Social Security Administration Act 1992 (liability of directors etc. for company's contributions),

(i) to decide any issue arising under section 27 of the Jobseekers Act 1995 (employment of long-term unemployed: deductions by employers), or under any provision of regulations under that section, 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 section 27 of that Act,

(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 section 27 of that Act, to be treated...

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