Section 177 General financial arrangements.I1

England, Wales and Scotland

(1)

Subject to the following provisions of this section, all expenses incurred by the Secretary of State F1or the Inland Revenue under this Act shall be paid out of money provided by Parliament except so far as they may be required by any enactment to be paid or borne in some other way.

(2)

There shall be paid out of the National Insurance Fund—

F2(za)

payments by the Inland Revenue under F3section 41(1D) or section 42A(2C) or (3);

(a)

minimum contributions paid by the F4Inland Revenue under section 43;

(b)

payments by F5the Secretary of State under section 124.

(3)

Subject to subsection (4), there shall be paid out of the National Insurance Fund into the Consolidated Fund—

(a)

sums equal to the amount of any expenses incurred by the Secretary of State (or by persons acting on his behalf) in exercising his functions under Chapter II of Part VII and section 157;

(b)

such sums as the Secretary of State may estimate to be the amount of the administrative expenses of the Secretary of State or any government department in carrying into effect the remaining provisions of this Act, other than—

(i)

F6... Chapter I of Part IV and Part VIII so far as it applies for the purposes of that Chapter, sections F7... 153(2), 158(1) to (5), 162, 163, ...and 176...;

F8(ii)

sections 31, 33, 117, 154 and 155; and

(iii)

sections 160 and 166.

F9(c)

such sums as the Inland Revenue may estimate to be the amount of their administrative expenses in exercising their functions under Part III.

(4)

The sums payable under subsection (3)(b)—

(a)

shall be estimated in accordance with any directions given by the Treasury and (except in the case of functions relating to minimum contributions) shall exclude such categories of expenses as the Treasury may direct, or any enactment may require, to be so excluded; and

(b)

shall be payable at such times and in such manner as the Treasury may direct.

(5)

There shall be paid into the Consolidated Fund—

(a)

subject to subsection (6), so far as it relates to payments out of money provided by Parliament, any sum recovered by the Secretary of State F10or the Inland Revenue under or by virtue of the provisions within subsection (3)(b)(ii); F11...

F12(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)

So far as any such sum relates to a payment out of the National Insurance Fund, it shall be paid into that Fund.

(7)

There shall also be paid into the National Insurance Fund—

(a)

sums recovered under section F1341(1E), 42A(2D) or (5) or 43(5) or (6);

F14(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)

any sum recovered by the Secretary of State in exercising any right or pursuing any remedy which is his by virtue of section 127; and

(d)

any sums received by F15the Inland Revenue by way of such payments as are mentioned in paragraph 5(4) of Schedule 2.

Annotations

Textual amendments

F1: Words in s. 177(1) inserted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 61(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)
F2: S. 177(2)(za) inserted (25.2.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), ss. 20(1)(a), 28(2)(d)
F3: Words in s. 177(2)(za) substituted (22.12.1999 for specified purposes, 6.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(3)(a), Sch. 9 para. 8(2); S.I. 1999/3420, art. 2
F4: Words in s. 177(2)(a) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 61(3)(a); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)
F5: Words in s. 177(2)(b) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 61(3)(b); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)
F6: Words in s. 177(3)(b)(i) repealed (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 75(a)(i), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. 2
F7: Words in s. 177(3)(b)(i) repealed (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 6 para. 12, Sch. 7 Pt. IV; S.I. 1997/664, art. 2(3), Sch. Pt. 2
F8: S. 177(3)(b)(ii)(iii) substituted for s. 177(3)(b)(ii) (6.4.2012) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), arts. 1(2)(b), 5(21) (as amended by S.I. 2012/709, arts. 1(2), 2(7))
F9: S. 177(3)(c) inserted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 61(4); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)
F10: Words in s. 177(5)(a) inserted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 61(5); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)
F11: Word in s. 177(5) repealed (6.4.2006) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 13; S.I. 2006/560, art. 2(3), Sch. Pt. 3
F12: S. 177(5)(b) repealed (6.4.2006) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 13; S.I. 2006/560, art. 2(3), Sch. Pt. 3
F13: Words in s. 177(7)(a) substituted (22.12.1999 for specified purposes, 6.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(3)(a), Sch. 9 para. 8(3); S.I. 1999/3420, art. 2
F14: S. 177(7)(b) repealed (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 75(b), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. 2
F15: Words in s. 177(7)(d) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 61(6); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

Commencement

I1: Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86, art. 2