# The National Insurance Contribution Credits (Transfer of Functions) Order 2009, Article 2: Transfer of functions


(1) The decisions to which this article applies are to be made by the Commissioners for Her Majesty’s Revenue and Customs (rather than the Secretary of State).
(2) 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 Act 1992 (contributions credits for relevant carers) by virtue of the contributor concerned being a relevant carer in respect of that week under—
(a) section 23A(3)(a) (persons awarded child benefit in respect of a child under the age of 12);
(b) section 23A(3)(b) (foster parents, within the meaning of regulations); or
(c) 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.

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Source: https://www.legislation.gov.uk/uksi/2009/1377/article/2 (the official version)
Page: https://openlegislation.uk/national-insurance-contribution-credits-transfer-of-functions-order-2009/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.