OpenLegislation

Paragraph 45 I1I2

Northern Ireland

(1)

Section 142 of that Act (payment of contributions into National Insurance Fund, etc.) is amended as follows.

(2)

In subsection (1), for “Department” and “it” there are substituted respectively “Inland Revenue” and “them”.

F1(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)

In subsection (3) for “Department of Finance and Personnel” there is substituted “Treasury”.

(5)

In subsection (4), as substituted by paragraph 29(2) of Schedule 1 to this Order, in paragraph (b), for “the Department” there is substituted “contributions”.

F2(6)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7)

In subsection (6)—

(a)

for “Department” there is substituted “Inland Revenue”,

(b)

for “Department considers” there is substituted “Inland Revenue consider”, and

(c)

for “Department of Finance and Personnel” there is substituted “Treasury”.

(8)

For subsection (7), there is substituted—

“(7)

Whenever the Treasury makes an order under section 162(7) of the Great Britain Administration Act (destination of contributions — national health service allocation), the order may also make corresponding provision for Northern Ireland.”.

(9)

In subsection (9)—

(a)

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

(b)

for “it” 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 relevant Northern Ireland Department towards”.

(10)

In subsection (10), for “Department” there is substituted “Inland Revenue”.

(11)

Subsection (11) shall cease to have effect.

(12)

In subsection (12)—

(a)

for “Department” there is substituted “Inland Revenue”, and

(b)

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

Annotations

Textual amendments

F1

Sch. 3 para. 45(3) revoked (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 2

F2

Sch. 3 para. 45(6) revoked (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), s. 13(1), Sch. 2 Pt. 2; S.I. 2004/1943, art. 6(c)(ii)

Commencement

I1

Sch. 3 para. 45 not in force at made date, see art. 1

I2

Sch. 3 para. 45 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)