{
  "url": "https://openlegislation.uk/social-security-contributions-transfer-of-functions-etc-act-1999/schedule-1/paragraph-1",
  "json_url": "https://openlegislation.uk/social-security-contributions-transfer-of-functions-etc-act-1999/schedule-1/paragraph-1.json",
  "legislation": "ukpga/1999/2",
  "legislation_title": "Social Security Contributions (Transfer of Functions, etc. ) Act 1999",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-transfer-of-functions-etc-act-1999",
  "path": "schedule/1/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "Section 7 of the Social Security Act 1986 (occupational pension schemes becoming contracted-out between 1986 and 1993), so far as it remains in force by virtue of paragraph 22 of Schedule 6 to the Pension Schemes Act 1993, shall have effect as if—\n(a) in subsection (1), for “Secretary of State” there were substituted “ Commissioners of Inland Revenue ”,\n(b) in subsection (2), for “Secretary of State” and “he” there were substituted respectively “ Commissioners of Inland Revenue ” and “ the Commissioners ”,\n(c) in subsection (8), for “Secretary of State makes”, “he is”, “he may” and “he paid”, in both places where it occurs, there were substituted respectively “ Commissioners of Inland Revenue make ”, “ they are ”, “ they may ” and “ they paid ”, and\n(d) in subsection (9), for “he makes”, “he is”, in both places where it occurs, “does”, “he may” and “he paid” there were substituted respectively “ the Commissioners of Inland Revenue make ”, “ they are ”, “ do ”, “ they may ” and “ they paid ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1993 c. 48."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 1 para. 1 wholly in force at 1.4.1999; Sch. 1 in force for certain purposes at Royal Assent see s. 28(2)(a); Sch. 1 para. 1 in force at 1.4.1999 in so far as not already in force by S.I. 1999/527, art. 2(b), Sch. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1999/2/schedule/1/paragraph/1",
    "retrieved_at": "2026-10-29T09:22:08.474364+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."
}