Introductory text

SOCIAL SECURITY

Made 27th February 2026

Laid before Parliament 2nd March 2026

Coming into force 6th April 2026

The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by paragraph 6(1)(a) of Schedule 1 to the Social Security Contributions and Benefits Act 1992^f1 and paragraph 6(1)(a) of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992^f2 and now exercisable by them^f3.

Annotations

Footnotes

f1: 1992 c. 4. Paragraph 6(1) of Schedule 1 was amended by paragraph 77 of Schedule 7 to the Social Security Act 1998 (c. 14), paragraph 35 of Schedule 3 to the Social Security Contributions (Transfer of Function, etc.) Act 1999 (c. 2) and paragraph 185 of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1).
f2: 1992 c. 7. Paragraph 6(1) was amended by paragraph 204 of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003. It was also amended by S.I. 1998/1506 (N.I. 10) and 1999/671.
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.