Introductory text
SOCIAL SECURITY
Made 1st February 2006
Laid before Parliament 2nd February 2006
Coming into force 10th April 2006
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 1(1)(b), 5(1)(a), (b), (h), (i) and (p) and 71(6) of the Social Security Administration Act 1992f1, sections 1(1)(b), 5(1)(a), (b) (h), (i) and (p) and 69(6) of the Social Security Administration (Northern Ireland) Act 1992f2, and sections 58 and 65(1), (2), (7) and (9) of the Tax Credits Act 2002f3, and in each case now vested in them f4:
Annotations
Footnotes
- f1
-
1992 c. 5. There are amendments to section 5 but none is relevant for present purposes.
- f2
- f3
- f4
-
The functions of the Secretary of State in respect of child benefit and guardian’s allowance under the Social Security Administration Act 1992 (so far as relevant to this instrument) were transferred to the Commissioners of Inland Revenue by section 50 of the Tax Credits Act 2002. The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Administration (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. 1999 No. 481). The functions of the latter Department in respect of child benefit and guardian’s allowance under that Act were transferred to the Commissioners of Inland Revenue by section 50 of the Tax Credits Act 2002. The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50 of that Act provides that in so far as appropriate in consequence of section 5 a reference to the Commissioners of Inland Revenue (in whatever terms) is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs.