Introductory text
Social Security
Made 10th February 2025
Laid before Parliament 11th February 2025
Coming into force 6th April 2025
The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 175(3) and (4) of, and paragraph 6(1) of Schedule 1 to, the Social Security Contributions and Benefits Act 1992f1 and now exercisable by themf2.
Annotations
Footnotes
- f1
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1992 c. 4; paragraph 6(1) of Schedule 1 was amended by paragraph 35(2) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), paragraph 77(8) of Schedule 7 to the Social Security Act 1998 (c. 14) and paragraph 185(a) of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1).
- f2
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The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Revenue and Customs by section 5(2)(a) of the Commissioners for Revenue and Customs Act 2005 (c. 11) (“CRCA”). Section 50(1) of CRCA provides that a reference to the Commissioners for Inland Revenue, however expressed, shall be taken as a reference to the Commissioners for His Majesty’s Revenue and Customs.