Introductory text
SOCIAL SECURITY
TERMS AND CONDITIONS OF EMPLOYMENT
Made 11th March 2025
Laid before Parliament 13th March 2025
Coming into force 6th April 2025
The Secretary of State makes these Regulations in exercise of the powers conferred by sections 167(1) and (2)(b) and 175(1) and (3) of the Social Security Contributions and Benefits Act 1992f1 and sections 163(1), (2)(b) and (7) and 171(3) and (10) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992f2.
These Regulations are made with the concurrence of the Commissioners for His Majesty’s Revenue and Customsf3.
Annotations
Footnotes
- f1
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1992 c. 4. Section 167 was substituted by section 21(1) of the Employment Act 2002 (c. 22). Section 175(1) was amended by paragraph 29(2) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2). See section 167(4) and (8) respectively for the meaning of “small employer” and “contributions payments” (as the latter term appears in the definition of “small employer”). See section 171(1) for the meaning of “prescribed”.
- f2
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1992 c. 7. Section 163 was substituted by section 21(2) of the Employment Act 2002. Section 171(10) was substituted by paragraph 28(3) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671). See section 163(4) and (9) respectively for the meaning of “small employer” and “contributions payments” (as the latter term appears in the definition of “small employer”). See section 167(1) for the meaning of “prescribed”.
- f3
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See section 167(7) of the Social Security Contributions and Benefits Act 1992 and section 163(8) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992. The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). By virtue of section 50(1) of that Act and section 10 of the Interpretation Act 1978 (c. 30), the references to the Commissioners of Inland Revenue in section 167 of the Social Security Contributions and Benefits Act 1992 and section 163 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 are now to be read as references to the Commissioners for His Majesty’s Revenue and Customs.