{
  "url": "https://openlegislation.uk/social-security-contributions-intermediaries-miscellaneous-amendments-regulations-2021/introduction",
  "json_url": "https://openlegislation.uk/social-security-contributions-intermediaries-miscellaneous-amendments-regulations-2021/introduction.json",
  "legislation": "uksi/2021/308",
  "legislation_title": "The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-intermediaries-miscellaneous-amendments-regulations-2021",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "This Statutory Instrument has been made in consequence of the substitution of a provision of S.I. 2020/1220 and is being issued free of charge to all known recipients of that Statutory Instrument.\nSocial Security\nMade 12th March 2021\nLaid before Parliament 15th March 2021\nComing into force in accordance with regulation 1\nThese Regulations are made by the Treasury and the Commissioners for Her Majesty’s Revenue and Customs.\nThe powers exercised by the Treasury are those conferred by sections 4A(1), (3) to (5) and 175(3) to (5) of the Social Security Contributions and Benefits Act 1992 and sections 4A(1), (3) to (5) and 171(3) to (5) and (10) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.\nThe powers exercised by the Commissioners for Her Majesty’s Revenue and Customs are those conferred by paragraph 6(1) of Schedule 1 to the Social Security Contributions and Benefits Act 1992 and paragraph 6(1) of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and now exercisable by them.\nThe Secretary of State and the Department for Communities concur in the making of regulations 1 to 3.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 4; section 4A was inserted by section 75 of the Welfare Reform and Pensions Act 1999 (c. 30). Subsection (1) was amended by S.I. 2003/1874. Subsections (3) and (4) were amended by S.I. 2007/2071 and subsection (3) was also amended by paragraph 289 of Schedule 1 to the Income Tax Act 2007 (c. 3). Section 175(4) was amended by paragraph 29(4) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2). There are amendments to section 175(5) which are not relevant to these Regulations."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 7; section 4A was inserted by section 76 of the Welfare Reform and Pensions Act 1999. Subsection (1) was amended by S.I. 2003/1884. Subsections (3) and (4) were amended by S.I. 2007/2072 and subsection (3) was also amended by paragraph 292 of Schedule 1 to the Income Tax Act 2007. There are amendments to section 171(5) which are not relevant to these Regulations. Section 171(10) was amended by S.I. 1999/671."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "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 Social Security Contributions (Transfer of Functions, etc.) Act 1999 and paragraph 185(a) and (b) of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1)."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "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 Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671) and paragraph 204(a) and (b) of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her 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, insofar as it is appropriate in consequence of section 5, a reference in an enactment, however, expressed, to the Commissioners of Inland Revenue is to be treated as a reference to the Commissioners for Her Majesty’s Revenue and Customs."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "The functions of the Department of Health and Social Services under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 were transferred to the Department for Social Development by article 8(b) of, and Part 2 of Schedule 6 to, the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481). The Department for Social Development was renamed the Department for Communities by section 1(7) of the Departments Act (Northern Ireland) 2016 (c. 5 (N.I.))."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/308/introduction",
    "retrieved_at": "2026-10-28T22:16:01.092463+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}