Paragraph 52

England, Wales and Scotland

(1)

Section 162 of the Social Security Administration Act 1992 (payment of contributions into National Insurance Fund, etc.) is amended as follows.

(2)

In subsection (1), for “Secretary of State” and “him” there are substituted respectively “ Inland Revenue ” and “ them ”.

(3)

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)

In subsection (4), as substituted by paragraph 28(2) of Schedule 1 to this Act, in paragraph (b), for “the Secretary of State” there is substituted “ contributions ”.

(5)

F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)

In subsection (6)—

(a)

for “Secretary of State” there is substituted “ Inland Revenue ”, and

(b)

for “he considers” there is substituted “ the Inland Revenue consider ”.

(7)

In subsection (7), for “The Secretary of State may, with the consent of the Treasury,” there is substituted “ The Treasury may ”.

(8)

In subsection (9)—

(a)

for “Secretary of State”, in the first place where it occurs, there is substituted “ Inland Revenue ”,

(b)

for “him” there is substituted “ them ”, and

(c)

for the words from “the remainder shall” to “towards” there is substituted “ the remainder shall be paid by the Inland Revenue to the Secretary of State towards ”.

(9)

In subsection (10), for “Secretary of State” there is substituted “ Inland Revenue ”.

(10)

Subsection (11) shall cease to have effect.

(11)

In subsection (12)—

(a)

for “Secretary of State” there is substituted “ Inland Revenue ”, and

(b)

for “he thinks” there is substituted “ they think ”.

Annotations

Textual amendments

F1: Sch. 3 para. 52(3) repealed (8.7.2002) by National Insurance Contributions Act 2002 (c. 19), s. 7, Sch. 2
F2: Sch. 3 para. 52(5) repealed (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 12, 13, Sch. 2; S.I. 2004/1943, art. 6(a)(iii)

Notes on Schedule 3

Extent

E1: Sch. 3 extends to Northern Ireland for certain purposes see s. 28(5)(b)