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Social Security Contributions (Transfer of Functions, etc. ) Act 1999 in Northern Ireland

1999 c. 2 · Enacted 25 February 1999 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 8 July 2026.

An Act to transfer from the Secretary of State to the Commissioners of Inland Revenue or the Treasury certain functions relating to national insurance contributions, the National Insurance Fund, statutory sick pay, statutory maternity pay or pension schemes and certain associated functions relating to benefits; to enable functions relating to any of those matters in respect of Northern Ireland to be transferred to the Secretary of State, the Commissioners of Inland Revenue or the Treasury; to make further provision, in connection with the functions transferred, as to the powers of the Commissioners of Inland Revenue, the making of decisions and appeals; to provide that rebates payable in respect of members of money purchase contracted-out pension schemes are to be payable out of the National Insurance Fund; and for connected purposes.

[25th February 1999]

Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—C1C2

Annotations to the whole text

Modifications

C1

Act modified (E.W.S.) (coming into force in accordance with art. 1(3) of the amending S.I.) by The Social Security (Gibraltar) Order 2024 (S.I. 2024/149), art. 2

C2

Act modified (S.) (coming into force in accordance with art. 1(3) of the amending S.S.I.) by The Social Security (Gibraltar) (Iceland) (Liechtenstein) (Norway) (Further provision in respect of Scotland) Order 2024 (S.S.I. 2024/62), art. 2

Contents

  1. Part I: General
  2. Transfer of functions
  3. 1Transfer to Board of certain functions relating to contributions, etc.
  4. 2Transfer of other functions to Treasury or Board.
  5. Exercise by Board of functions transferred to them
  6. 3General functions of Board.
  7. 4Recovery of contributions where income tax recovery provisions not applicable.
  8. 5Powers relating to enforcement.
  9. 6Disclosure of information.
  10. 7Use of information by Board. Repealed
  11. Part II: Decisions and appeals
  12. 18Amendments relating to decisions and appeals.
  13. Part III: Miscellaneous and supplemental
  14. 20Payments in respect of money purchase contracted-out pension schemes to be made out of National Insurance Fund.
  15. 23Power to transfer functions by Order in Council.
  16. 24Provision for Northern Ireland.
  17. 25Orders and regulations.
  18. 26Savings, transitional provisions, consequential amendments, repeals and revocations.
  19. 27Interpretation.
  20. 28Short title, commencement and extent.
  21. Schedule 1: Transfer of Contributions Agency functions and associated functions
  22. 1Paragraph 1
  23. 2Paragraph 2
  24. Income and Corporation Taxes Act 1988 (c. 1)
  25. 3Paragraph 3 Repealed
  26. 4Paragraph 4 Repealed
  27. 5Paragraph 5
  28. 6Paragraph 6
  29. 7Paragraph 7
  30. 8Paragraph 8
  31. 9Paragraph 9
  32. 10Paragraph 10
  33. 11Paragraph 11
  34. 12Paragraph 12
  35. 14Paragraph 14
  36. 15Paragraph 15
  37. 16Paragraph 16
  38. 17Paragraph 17
  39. 18Paragraph 18
  40. 20Paragraph 20
  41. 21Paragraph 21
  42. 22Paragraph 22
  43. 23Paragraph 23
  44. 24Paragraph 24
  45. 25Paragraph 25
  46. 26Paragraph 26
  47. 27Paragraph 27
  48. 28Paragraph 28
  49. 29Paragraph 29
  50. 30Paragraph 30
  51. 31Paragraph 31
  52. 32Paragraph 32
  53. 36Paragraph 36
  54. 37Paragraph 37
  55. 38Paragraph 38
  56. 39Paragraph 39
  57. 40Paragraph 40
  58. 42Paragraph 42
  59. 44Paragraph 44
  60. 45Paragraph 45
  61. 51Paragraph 51
  62. 52Paragraph 52
  63. 53Paragraph 53
  64. 54Paragraph 54
  65. 55Paragraph 55
  66. 56Paragraph 56
  67. 57Paragraph 57
  68. 58Paragraph 58
  69. 59Paragraph 59
  70. 62Paragraph 62
  71. 63Paragraph 63
  72. 64Paragraph 64
  73. 65Paragraph 65
  74. Schedule 3: Transfer of other functions to Treasury or Board
  75. 1Paragraph 1
  76. 3Paragraph 3
  77. 4Paragraph 4
  78. 7Paragraph 7
  79. 11Paragraph 11
  80. 13Paragraph 13
  81. 14Paragraph 14
  82. 15Paragraph 15
  83. 17Paragraph 17
  84. 18Paragraph 18
  85. 19Paragraph 19
  86. 20Paragraph 20
  87. 21Paragraph 21
  88. 22Paragraph 22
  89. 23Paragraph 23
  90. 24Paragraph 24
  91. 25Paragraph 25
  92. 26Paragraph 26
  93. 27Paragraph 27
  94. 28Paragraph 28
  95. 29Paragraph 29
  96. 30Paragraph 30
  97. 31Paragraph 31
  98. 32Paragraph 32
  99. 33Paragraph 33
  100. 34Paragraph 34
  101. 35Paragraph 35
  102. 36Paragraph 36
  103. 37Paragraph 37
  104. 38Paragraph 38
  105. 40Paragraph 40
  106. 41Paragraph 41
  107. Social Security Administration Act 1992 (c. 5)
  108. 56Paragraph 56
  109. 60Paragraph 60
  110. 61Paragraph 61
  111. 62Paragraph 62
  112. 63Paragraph 63
  113. 64Paragraph 64
  114. Northern Ireland Act 1998 (c. 47)
  115. 65Paragraph 65
  116. Schedule 4: Recovery of contributions where income tax recovery provisions not applicable
  117. Interpretation
  118. 1Paragraph 1
  119. Magistrates’ courts
  120. 2Paragraph 2
  121. County courts
  122. 3Paragraph 3
  123. Sheriff courts in Scotland
  124. 4Paragraph 4
  125. General
  126. 5Paragraph 5
  127. Schedule 5: Enforcement
  128. 1Paragraph 1 Repealed
  129. Schedule 6: Information
  130. 1Paragraph 1
  131. 3Paragraph 3
  132. 4Paragraph 4
  133. 5Paragraph 5
  134. 6Paragraph 6
  135. 7Paragraph 7
  136. 8Paragraph 8
  137. Unauthorised disclosure of information
  138. 9Paragraph 9
  139. Obtaining information for tax purposes from social security authorities
  140. 10Paragraph 10 Repealed
  141. Schedule 7: Decisions and appeals
  142. Taxes Management Act 1970 (c. 9)
  143. 1Paragraph 1 Repealed
  144. 2Paragraph 2 Repealed
  145. 3Paragraph 3 Repealed
  146. Social Security Contributions and Benefits Act 1992 (c. 4)
  147. 11Paragraph 11
  148. 12Paragraph 12
  149. 13Paragraph 13
  150. 14Paragraph 14
  151. 15Paragraph 15
  152. 16Paragraph 16
  153. Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
  154. 17Paragraph 17
  155. 18Paragraph 18
  156. 19Paragraph 19
  157. 20Paragraph 20
  158. 21Paragraph 21
  159. 22Paragraph 22
  160. 23Paragraph 23
  161. 24Paragraph 24
  162. 25Paragraph 25
  163. 26Paragraph 26
  164. 27Paragraph 27
  165. 28Paragraph 28 Not yet in force
  166. 29Paragraph 29
  167. 30Paragraph 30
  168. 31Paragraph 31
  169. 32Paragraph 32
  170. 33Paragraph 33
  171. 34Paragraph 34
  172. 35Paragraph 35
  173. 36Paragraph 36
  174. General savings
  175. 1Paragraph 1
  176. Documents and forms
  177. 2Paragraph 2
  178. Payment of contributions etc. to Secretary of State during transitional period
  179. Section 51 of Social Security Act 1998
  180. Debtors (Scotland) Act 1987 (c. 18)
  181. 1Paragraph 1
  182. 2Paragraph 2
  183. 4Paragraph 4
  184. 5Paragraph 5
  185. 6Paragraph 6
  186. 8Paragraph 8
  187. Schedule 10: Repeals and revocations
  188. IRepeals
  189. IIRevocations