Introductory text
TERMS AND CONDITIONS OF EMPLOYMENT
SOCIAL SECURITY
Made at 10.30 a.m. on 24th February 2025
Laid before Parliament at 4.00 p.m. on 24th February 2025
Coming into force 6th April 2025
The Secretary of State makes these Regulations in exercise of the powers conferred by sections 7, 8, 10 and 51(1) of the Employment Act 2002f1 and sections 8(1)(f) and (ga) and 25(3) and (6) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999f2 with the concurrence of the Commissioners of His Majesty’s Revenue and Customsf3.
Annotations
Footnotes
- f1
-
2002 c. 22; Sections 7, 8 and 10 were amended by the Children and Families Act 2014 (c. 6), Schedule 7, paragraphs 51 to 53; the Work and Families Act 2006 (c. 18), Schedule 1, paragraph 50; the Parental Bereavement (Leave and Pay) Act 2018 (c. 24), Schedule 1(3), paragraphs 36 to 38; and the Neonatal Care (Leave and Pay) Act 2023 (c. 20), Schedule 1, paragraphs 36 to 38.
- f2
-
1999 c. 2; section 8(1)(f) and (ga) and section 25(3) and (6) were amended by the Employment Act 2002 (c. 22), section 9; the Work and Families Act 2006 (c. 18), Schedule 1, paragraph 46; the Children and Families Act 2014 (c. 6), Schedule 7, paragraph 45; the Parental Bereavement (Leave and Pay) Act 2018 (c. 24), Schedule 1(3), paragraph 30; and the Neonatal Care (Leave and Pay) Act 2023 (c. 20), Schedule 1, paragraph 31.
- f3
-
Regulations made by the Secretary of State pursuant to sections 7, 8 and 10 of the Employment Act 2002 (c. 22) and to section 8(1)(f) of the Social Security Contributions (Transfer of Functions etc.) Act 1999 (c. 2) must, by virtue of those sections, be made with the concurrence of the Commissioners of Inland Revenue. By virtue of section 50(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11) references to the Commissioners of Inland Revenue in enactments are to be taken as references to the Commissioners for His Majesty’s Revenue and Customs.