Introductory text

Social Security

Made 13th March 2025

Laid before Parliament 14th 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 sections 9(1), 11, 13 and 25(3) and (5) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999^f1, and now exercisable by them^f2.

The Lord Chancellor concurs in the making of these Regulations in relation to the exercise of the powers in section 13 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999.

The Scottish Ministers^f3 concur in the making of these Regulations in relation to the exercise of the powers in section 13 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999.

Annotations

Footnotes

f1: 1999 c. 2 (“the 1999 Act”). Section 11 was amended by section 9(4) of the Employment Act 2002 (c. 22), paragraph 47 of Schedule 1 to the Work and Families Act 2006 (c. 18), paragraph 46 of Schedule 7 to the Children and Families Act 2014 (c. 6), paragraph 31 of the Schedule to the Parental Bereavement (Leave and Pay) Act 2018 (c. 24), paragraph 32 of the Schedule to the Neonatal Care (Leave and Pay) Act 2023 (c. 20) and S.I. 2009/56. Section 13 was amended by S.I. 2009/56 and 2009/777.
f2: Section 27 of the 1999 Act defines “the Board” as meaning the Commissioners of Inland Revenue. The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act (c. 11) (“the 2005 Act”). Section 50(1) of the 2005 Act provides that a reference to the Commissioners of Inland Revenue, however expressed, shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
f3: The functions of the Lord Advocate under section 13(1) of the 1999 Act were transferred to the Secretary of State by Article 2(1) of, and the Schedule to, the Transfer of Functions (Lord Advocate and Secretary of State) Order 1999 (S.I. 1999/678) with effect from 19th May 1999. Those functions were then treated as being exercisable in or as regards Scotland, for the purposes of section 63 of the Scotland Act 1998 (c. 46), by Article 3 of, and paragraph 22 of Schedule 1 to, the Scotland Act 1998 (Functions Exercisable in or as Regards Scotland) Order 1999 (S.I. 1999/1748), and were transferred to the Scottish Ministers, by Article 2 of, and Schedule 1 to, the Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc.) Order 1999 (S.I. 1999/1750).