Introductory text

SOCIAL SECURITY

Made 1st September 2004

Laid before Parliament 1st September 2004

Coming into force 22nd September 2004

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by paragraph 3(3B), (5) and (6) of Schedule 1 to the Social Security Contributions and Benefits Act 1992^f1 and paragraph 3(3B), (5) and (6) of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992^f2, make the following Regulations:

Annotations

Footnotes

f1: 1992 c. 4. Paragraph 3 has been amended. Relevant amendments are those made by section 55 of the Social Security Act 1998 (c. 14), paragraph 33 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), paragraph 13(3) of Schedule 1 to the National Insurance Contributions Act 2002 (c. 19) and section 1(3) and (5) of, and Schedule 2 to, the National Insurance Contributions and Statutory Payments Act 2004 (c. 3: “the 2004 Act”).
f2: 1992 c. 7. Paragraph 3 has been amended. Relevant amendments are those made by Article 52(b) of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1510 (N.I. 10)), paragraph 32 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671) and section 2(3) and (5) of, and Schedule 2 to, the 2004 Act. The functions of the Department of Health and Social Services for Northern Ireland were transferred to the Department for Social Development by Article 8(b) of, and Part II of Schedule 6 to, the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).