# The Social Security Contributions (Transfer of Functions, etc. ) (Northern Ireland) Order 1999, Paragraph 4

Extent: N.I.

(1) Section 105 of that Act (delay, obstruction etc. of inspector) is amended as follows.
(2) In subsection (1)—
(a) in paragraph (a), after “this Act” there is inserted “other than an Inland Revenue power”, and
(b) in paragraph (b), after “this Act” there is inserted “otherwise than in the exercise of an Inland Revenue power”.
(3) After subsection (2) there is added—
“(3) In subsection (1) “Inland Revenue power” means any power conferred on an officer of the Inland Revenue by section 104ZA above or by virtue of section 104(5) above.
(4) Where by virtue of section 104(5) above any power conferred by section 104 above is exercised by an officer of the Inland Revenue, section 98 of the Taxes Management Act 1970 shall apply as if the reference in that section to section 104ZA above included a reference to section 104 above.”.

---
Source: https://www.legislation.gov.uk/uksi/1999/671/schedule/4/paragraph/4 (the official version)
Page: https://openlegislation.uk/social-security-contributions-transfer-of-functions-etc-northern-ireland-order-1999/schedule-4/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.