Article 2 Transfer of functions
The decisions to which this Article applies are to be made by the Commissioners for Her Majesty’s Revenue and Customsf1 (rather than the Department).
This Article applies to any decision which relates to the crediting of Class 3 contributions for a week falling after 6th April 2010 under section 23A(2) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992f2 (contributions credits for relevant carers) by virtue of the contributor concerned being a relevant carer in respect of that week under—
section 23A(3)(a) (persons awarded child benefit in respect of a child under the age of 12);
section 23A(3)(b) (foster parents, within the meaning of regulations); or
regulations providing, for the purposes of section 23A(3)(c) (other persons engaged in caring, within the meaning given by regulations), that a person is engaged in caring in any week if that person is the partner of a person to whom section 23A(3)(a) applies.
Annotations
Footnotes
- f1
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By virtue of section 50(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11) references to the Commissioners of Inland Revenue in enactments are to be taken as references to the Commissioners for Her Majesty’s Revenue and Customs
- f2
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1992 c. 7; section 23A was inserted by section 3(1) of the Pensions Act (Northern Ireland) 2008 (c. 1 (N.I.))