Explanatory note

This Order brings into force further provisions of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (“the Act”) which provides for the transfer from the Secretary of State to the Commissioners of Inland Revenue (“the Board”) of certain functions, including decision-making functions, relating to social security contributions, statutory sick pay, statutory maternity pay and contracted-out pension schemes.

The provisions of the Act to which this Order relates are concerned with the determination of issues under the Pension Schemes Act 1993 (“the 1993 Act”), and with the procedures for decision-making and appeals about social security matters where other issues arise which fall to be determined by officers of the Board. In accordance with article 2 of this Order, the provisions of the Act specified in Part I of the Schedule to the Order come into force on 14th June 1999 in so far as they authorise the making of Regulations, and the provisions specified in Part II of that Schedule come into force on 5th July 1999.

This Order also makes consequential amendments in the Social Security and Child Support (Decisions and Appeals) Regulations 1999 (S.I. 1999/991), in particular so that references in those Regulations to the Secretary of State in the context of decisions under the 1993 Act are replaced by, or construed as, references to an officer of the Board, and so that documents relating to such decisions are sent to offices of the Board (article 3).

Article 4 of this Order makes transitional provision, in respect of decisions under section 170(1) of the 1993 Act, in connection with the coming into force of section 16(2) of the Act.