{
  "url": "https://openlegislation.uk/social-security-contributions-managed-service-companies-regulations-2007/introduction",
  "json_url": "https://openlegislation.uk/social-security-contributions-managed-service-companies-regulations-2007/introduction.json",
  "legislation": "uksi/2007/2070",
  "legislation_title": "The Social Security Contributions (Managed Service Companies) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-managed-service-companies-regulations-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "social security\nMade 25th July 2007\nLaid before Parliament 26th July 2007\nComing into force 6th August 2007\nThe Treasury and the Commissioners for Her Majesty’s Revenue and Customs make these Regulations.\nThe powers exercised by the Treasury are those conferred by section 4A, 122(1) and 175(1A) of the Social Security Contributions and Benefits Act 1992 and sections 4A, 121 and 171(1) 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 contained in section 8(1)(m) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 and Article 7(1)(m) of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 and now exercisable by them.\nThe Secretary of State and the Department for Social Development concur in the making of these Regulations.",
  "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: “the 1999 Act”), amended by paragraph 289 of Schedule 1 to the Income Tax Act 2007 (c. 3: “ITA 2007”) and modified by S.I 2003/1874 and 2007/2071. Section 122(1) is cited because of the meaning ascribed to “prescribed”. Section 175 was amended, and subsection (1A) inserted by paragraph 29 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999(c. 2) and partly repealed by the relevant entry in Schedule 6 to the Tax Credits Act 2002(c. 21)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 7 (“the 1992 Northern Ireland Act”). Section 4A was inserted by section 76 of the 1999 Act, amended by paragraph 292 of Schedule 1 to ITA 2007, and modified by S.I. 2003/1884 and 2007/2072. Section 121(1) is cited because of the meaning ascribed to “prescribed”. Section 171 was amended by paragraph 5 of Schedule 4 to the Tax Credits Act 2002."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "S.I. 1999/671."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "The functions of the Commissioners of Inland Revenue (“the former Commissioners”) were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50 of that Act provides that, insofar as is appropriate in consequence of section 5, a reference to the former Commissioners (in whatever terms) in other enactments is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "The functions of the Department of Health and Social Services for Northern Ireland under the 1992 Northern Ireland Act 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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2070/introduction",
    "retrieved_at": "2026-10-29T03:48:18.327546+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."
}