Introductory text
Social Security
Electronic Communications
Made 13th October 2010
Laid before the House of Commons 14th October 2010
Coming into force 14th November 2010
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 132 and 133(2) of the Finance Act 1999f1 and now vested in them.
Annotations
Footnotes
- f1
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1999 c.16. The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c.11). Section 50(1) of that Act provides that a reference to the Commissioners of Inland Revenue, however expressed, shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs. Paragraph 49 of Schedule 1 to the Work and Families Act 2006 (c.18) provides that section 132 and 133 of the Finance Act 1999 shall have effect as if additional statutory paternity pay were under the care and management of the Commissioners for Her Majesty’s Revenue and Customs. For these purposes “additional statutory paternity pay” includes statutory pay under Northern Ireland legislation corresponding to the provisions of Part 12ZA of the Social Security Contributions and Benefits Act 1992 (c.4) relating to additional statutory paternity pay.