# The Social Security Contributions (Transfer of Functions, etc.) (Specification of Contracts) Order 1999, Note: Explanatory note


(This note is not part of the Order)
This Order provides that, in relation to certain contracts (specified in the Schedule to the Order) to which section 22 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (“the Act”) applies, subsection (5) of that section is to have effect in place of subsection (3).
Section 22 of the Act, under which certain functions of the Secretary of State are transferred to the Inland Revenue, is concerned with rights and liabilities under contracts for the supply of goods and services to the Secretary of State, where those contracts (or other contracts with which they are associated) relate only partly to functions transferred by the Act. Where section 22(5) applies to any contract, the rights and liabilities under it are transferred to the Inland Revenue.

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Source: https://www.legislation.gov.uk/uksi/1999/979/note (the official version)
Page: https://openlegislation.uk/social-security-contributions-transfer-of-functions-etc-specification-of-contracts-order-1999/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.