OpenLegislation

Introductory text

Original text. Later amendments are not shown.

Social Security

Made 10th March 2025

Laid before Parliament 12th March 2025

Coming into force 6th April 2025

The Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 175(4) of, and paragraphs 2 and 6(1) of Schedule 1 to, the Social Security Contributions and Benefits Act 1992f1 and by section 171(4) and (10) of, and paragraphs 2 and 6(1) of Schedule 1 to, the Social Security Contributions and Benefits (Northern Ireland) Act 1992f2 and now exercisable by themf3.

Annotations

Footnotes

f1

1992 c. 4. Section 175(4) was amended by paragraph 29 of Schedule 3 to the Social Security (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”). Paragraph 2 was amended by paragraph 32 of Schedule 3 to the Transfer Act. Paragraph 6(1) was amended by paragraph 77(8) of Schedule 7 to the Social Security Act 1998 (c. 14), paragraph 35(2) of Schedule 3 to the Transfer Act and paragraph 185(a) and (b) of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (“ITEPA”).

f2

1992 c. 7. Section 171(10) was substituted by paragraph 28(3) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671) (“the Transfer Order”). Paragraph 2 was amended by paragraph 31 of Schedule 3 to the Transfer Order. Paragraph 6(1) was amended by paragraph 58(8) of Schedule 6 to the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)), paragraph 34(2) of Schedule 3 to the Transfer Order and paragraph 204(a) and (b) of Schedule 6 to ITEPA.

f3

The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for His Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that, in so far as it is appropriate in consequence of section 5, a reference to the Commissioners of Inland Revenue, however expressed, is to be read as a reference to the Commissioners for His Majesty’s Revenue and Customs.