Part II POWERS EXERCISED BY THE COMMISSIONERS OF THE INLAND REVENUE
| Column (1) | Column (2) |
|---|---|
| Enabling power | Relevant amendment |
| Social Security Contributions and Benefits Act 1992 | |
| Section 17(1), (2), (3) and (4) | Paragraph 6 of Schedule 1, paragraph 17 of Schedule 3, and the relevant entry in Part I of Schedule 10 to, the Transfer Act. |
| Section 18 | Paragraph 7 of Schedule 1, and paragraph 18 of Schedule 3, to the Transfer Act and article 5 of S.I. 2001/477. |
| Section 122(1) F1 | |
| Schedule 1 | |
Paragraph 1 | Section 148(2), (3) and (4) of the Pensions Act 1995, paragraph 77(2), (3) and (4) of Schedule 7 to the 1998 Act, paragraph 31 of Schedule 3 to the Transfer Act and paragraph 78(2) to (5) of Schedule 12 to, and Part VI of Schedule 13, to the Welfare Reform Act. |
Paragraph 2 | Paragraph 32 of Schedule 3 to the Transfer Act. |
Paragraph 3 | Section 55 of, and paragraph 77(5) of Schedule 7 to the 1998 Act, paragraph 33 of Schedule 3 to the Transfer Act, section 77(1) of and Part VIII of Schedule 9 to the 2000 Act. |
Paragraph 3B(11) F2 | |
Paragraph 4 | Paragraph 16 of Schedule 1 and paragraph 34 of Schedule 3 to the Transfer Act. |
Paragraph 5 | Paragraph 77(6) of Schedule 7 to the 1998 Act, paragraph 34 of Schedule 3 to the Transfer Act and section 74(4) of the 2000 Act. |
Paragraph 5A F3 | Paragraph 34 of Schedule 3 to the Transfer Act. |
Paragraph 6 | Paragraph 77(8), (9), and (11) of Schedule 7 to, and the relevant entry in Schedule 8 to the 1998 Act and paragraph 17 of Schedule 1, paragraph 35 of Schedule 3, paragraph 9 of Schedule 7, paragraph 5 of Schedule 9, and the relevant entry in Part 1 of Schedule 10, to the Transfer Act |
Paragraph 7BA F4 | |
| The Social Security Administration Act 1992 F5 | |
Section 113 | Section 60 of the 1998 Act, paragraph 5 of Schedule 5 to the Transfer Act and paragraph 7 of Schedule 6 to the 2000 Act. |
Section 162(12) | Paragraph 52(11) of Schedule 3 to the Transfer Act. |
Section 191 F6 | |
| Social Security Contributions and Benefit (Northern Ireland) Act 1992 | |
Section 17 | Paragraph 7 of Schedule 1, paragraph 17 of Schedule 3, and the relevant entry in Part I of Schedule 9 to, the Transfer Order. |
Section 18 | Paragraph 8 of Schedule 1 to, and paragraph 18 of Schedule 3 to the Transfer Order and article 5 of S.I. 2001/477. |
Section 121(1) F7 | |
| Schedule 1 | |
Paragraph 1 | Article 145(2), (3) and (4) of the Pensions (Northern Ireland) Order 1995, paragraph 58(1) to (4) of Schedule 6 to the 1998 Order, paragraph 30 of Schedule 3 to the Transfer Order and paragraph 86(2) to (5) of Schedule 12, and the relevant entry in Part VI of Schedule 13 to, the Welfare Reform Act. |
Paragraph 2 | Paragraph 31 of Schedule 3 to the Transfer Order. |
Paragraph 3 | Article 52 of, and paragraph 58(5) of Schedule 6 to, the 1998 Order, paragraph 32 of Schedule 3 to the Transfer Order, section 81(1) of, and the relevant entry in Part VIII of Schedule 9 to, the 2000 Act. |
| Paragraph 3B(11) F8 | |
| Paragraph 4 | Paragraph 16 of Schedule 1, and paragraph 33 of Schedule 3 to the Transfer Order. |
| Paragraph 5 | Paragraph 58(6) of Schedule 7 to the 1998 Order, paragraph 34 of Schedule 3 to the Transfer Order and section 78(4) of the 2000 Act. |
| Paragraph 5A F9 | Paragraph 33 of Schedule 3 to the Transfer Order. |
| Paragraph 6 | Paragraph 58(8), (9) and (11) of Schedule 6, and the relevant entry in Schedule 7, to the 1998 Order, paragraph 20 of Schedule 1, paragraph 34 of Schedule 3, paragraph 7 of Schedule 6, paragraph 3 of Schedule 8, and the relevant entry in Part I of Schedule 9 to the Transfer Order. |
| Paragraph 7BA F10 | |
| Social Security Administration (Northern Ireland) Act 1992 F11 | |
| Section 107 | Article 56 of the 1998 Order, paragraph 5 of Schedule 4 to the Transfer Order and paragraph 7 of Schedule 6 to the Child Support, Pensions and Social Security Act (Northern Ireland) 2000. F12 |
| Section 142(12) | Paragraph 45(12) of Schedule 3 to the Transfer Order. |
| Section 167(1) F13 | |
| Finance Act 1999 F14 | |
| Section 133(1) | |
Annotations
Textual amendments
- F1
Section 122(1) is cited because of the meaning ascribed to “prescribe”.
- F2
Paragraph 3B was inserted by section 77(2) of the 2000 Act.
- F3
Paragraph 5A was inserted by paragraph 77(7) of Schedule 7 to the 1998 Act.
- F4
Paragraph 7BA was inserted by section 76(5) of the 2000 Act.
- F5
- F6
Section 191 is cited because of the meaning ascribed to “prescribe”.
- F7
Section 121(1) is cited because of the meaning ascribed to “prescribe”.
- F8
Paragraph 3B was inserted by section 81(2) of the 2000 Act.
- F9
Paragraph 5A was inserted by paragraph 58(7) of Schedule 6 to the 1998 Order.
- F10
Paragraph 7BA was inserted by section 80(5) of the 2000 Act.
- F11
- F12
- F13
Section 167(1) is cited because of the meaning ascribed to “prescribe”.
- F14
Notes on the whole SI
Textual amendments
- F1
See sections 3(2) and (5), 4(5) and (6), 116, 117, 118, 119 and 120 of the Social Security Contributions and Benefits Act 1992 (c. 4) (“the Act”) as amended respectively by paragraphs 3, 4, 22, 23, 24, 25 and 26 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”). The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) and the Social Security Administration (Northern Ireland) Act 1992 (c. 8) were transferred to the Department for Social Development by Article 8(b) of and Part II of Schedule 6 to the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).
- F2
See section 176(2)(b) of the Act.