{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-1/part-II",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-1/part-II.json",
  "legislation": "uksi/2001/1004",
  "legislation_title": "The Social Security (Contributions) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-regulations-2001",
  "path": "schedule/1/part/II",
  "kind": "part",
  "number": "II",
  "heading": "POWERS EXERCISED BY THE COMMISSIONERS OF THE INLAND REVENUE",
  "text": "Column (1)\nColumn (2)\nEnabling power\nRelevant amendment\nSocial Security Contributions and Benefits Act 1992\nSection 17(1), (2), (3) and (4)\nParagraph 6 of Schedule 1, paragraph 17 of Schedule 3, and the relevant entry in Part I of Schedule 10 to, the Transfer Act.\nSection 18\nParagraph 7 of Schedule 1, and paragraph 18 of Schedule 3, to the Transfer Act and article 5 of S.I. 2001/477.\nSection 122(1)\nSchedule 1\nParagraph 1\nSection 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.\nParagraph 2\nParagraph 32 of Schedule 3 to the Transfer Act.\nParagraph 3\nSection 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.\nParagraph 3B(11)\nParagraph 4\nParagraph 16 of Schedule 1 and paragraph 34 of Schedule 3 to the Transfer Act.\nParagraph 5\nParagraph 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.\nParagraph 5A\nParagraph 34 of Schedule 3 to the Transfer Act.\nParagraph 6\nParagraph 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\nParagraph 7BA\nThe Social Security Administration Act 1992\nSection 113\nSection 60 of the 1998 Act, paragraph 5 of Schedule 5 to the Transfer Act and paragraph 7 of Schedule 6 to the 2000 Act.\nSection 162(12)\nParagraph 52(11) of Schedule 3 to the Transfer Act.\nSection 191\nSocial Security Contributions and Benefit (Northern Ireland) Act 1992\nSection 17\nParagraph 7 of Schedule 1, paragraph 17 of Schedule 3, and the relevant entry in Part I of Schedule 9 to, the Transfer Order.\nSection 18\nParagraph 8 of Schedule 1 to, and paragraph 18 of Schedule 3 to the Transfer Order and article 5 of S.I. 2001/477.\nSection 121(1)\nSchedule 1\nParagraph 1\nArticle 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.\nParagraph 2\nParagraph 31 of Schedule 3 to the Transfer Order.\nParagraph 3\nArticle 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.\nParagraph 3B(11)\nParagraph 4\nParagraph 16 of Schedule 1, and paragraph 33 of Schedule 3 to the Transfer Order.\nParagraph 5\nParagraph 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.\nParagraph 5A\nParagraph 33 of Schedule 3 to the Transfer Order.\nParagraph 6\nParagraph 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.\nParagraph 7BA\nSocial Security Administration (Northern Ireland) Act 1992\nSection 107\nArticle 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.\nSection 142(12)\nParagraph 45(12) of Schedule 3 to the Transfer Order.\nSection 167(1)\nFinance Act 1999\nSection 133(1)",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Section 122(1) is cited because of the meaning ascribed to “prescribe”."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Paragraph 3B was inserted by section 77(2) of the 2000 Act."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Paragraph 5A was inserted by paragraph 77(7) of Schedule 7 to the 1998 Act."
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Paragraph 7BA was inserted by section 76(5) of the 2000 Act."
    },
    {
      "type": "F",
      "label": "F5",
      "text": "1992 c. 5."
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Section 191 is cited because of the meaning ascribed to “prescribe”."
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Section 121(1) is cited because of the meaning ascribed to “prescribe”."
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Paragraph 3B was inserted by section 81(2) of the 2000 Act."
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Paragraph 5A was inserted by paragraph 58(7) of Schedule 6 to the 1998 Order."
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Paragraph 7BA was inserted by section 80(5) of the 2000 Act."
    },
    {
      "type": "F",
      "label": "F11",
      "text": "1992 c. 8."
    },
    {
      "type": "F",
      "label": "F12",
      "text": "2000 c. 4 (N.I.)."
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Section 167(1) is cited because of the meaning ascribed to “prescribe”."
    },
    {
      "type": "F",
      "label": "F14",
      "text": "1999 c. 16."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/schedule/1/part/II",
    "retrieved_at": "2026-10-29T07:54:35.441483+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."
}