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Social Security Contributions (Transfer of Functions, etc. ) Act 1999

1999 c. 2 · Enacted 25 February 1999 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 8 July 2026.

An Act to transfer from the Secretary of State to the Commissioners of Inland Revenue or the Treasury certain functions relating to national insurance contributions, the National Insurance Fund, statutory sick pay, statutory maternity pay or pension schemes and certain associated functions relating to benefits; to enable functions relating to any of those matters in respect of Northern Ireland to be transferred to the Secretary of State, the Commissioners of Inland Revenue or the Treasury; to make further provision, in connection with the functions transferred, as to the powers of the Commissioners of Inland Revenue, the making of decisions and appeals; to provide that rebates payable in respect of members of money purchase contracted-out pension schemes are to be payable out of the National Insurance Fund; and for connected purposes.

[25th February 1999]

Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—C1C2

Annotations to the whole text

Modifications

C1

Act modified (E.W.S.) (coming into force in accordance with art. 1(3) of the amending S.I.) by The Social Security (Gibraltar) Order 2024 (S.I. 2024/149), art. 2

C2

Act modified (S.) (coming into force in accordance with art. 1(3) of the amending S.S.I.) by The Social Security (Gibraltar) (Iceland) (Liechtenstein) (Norway) (Further provision in respect of Scotland) Order 2024 (S.S.I. 2024/62), art. 2

Contents

  1. Part I: General
  2. Transfer of functions
  3. 1Transfer to Board of certain functions relating to contributions, etc.
  4. 2Transfer of other functions to Treasury or Board.
  5. Exercise by Board of functions transferred to them
  6. 3General functions of Board.
  7. 4Recovery of contributions where income tax recovery provisions not applicable.
  8. 5Powers relating to enforcement.
  9. 6Disclosure of information.
  10. 7Use of information by Board. Repealed
  11. Part II: Decisions and appeals
  12. 8Decisions by officers of Board.
  13. 9Regulations with respect to decisions.
  14. 10Decisions varying or superseding earlier decisions.
  15. 11Appeals against decisions of Board.
  16. 12Exercise of right of appeal.
  17. 13Regulations with respect to appeals.
  18. 14Matters arising as respects decisions.
  19. 15Power to make provision for period before commencement of new social security appeal provisions.
  20. 16Decisions under Pension Schemes Act 1993.
  21. 17Arrangements for discharge of decision-making functions.
  22. 18Amendments relating to decisions and appeals.
  23. 19Interpretation of Part II.
  24. Part III: Miscellaneous and supplemental
  25. 20Payments in respect of money purchase contracted-out pension schemes to be made out of National Insurance Fund.
  26. 21Property, rights and liabilities.
  27. 22Special provision for certain contracts.
  28. 23Power to transfer functions by Order in Council.
  29. 24Provision for Northern Ireland.
  30. 25Orders and regulations.
  31. 26Savings, transitional provisions, consequential amendments, repeals and revocations.
  32. 27Interpretation.
  33. 28Short title, commencement and extent.
  34. Schedule 1: Transfer of Contributions Agency functions and associated functions
  35. Social Security Act 1986 (c. 50)
  36. 1Paragraph 1
  37. 2Paragraph 2
  38. Income and Corporation Taxes Act 1988 (c. 1)
  39. 3Paragraph 3 Repealed
  40. 4Paragraph 4 Repealed
  41. Social Security Contributions and Benefits Act 1992 (c. 4)
  42. 5Paragraph 5
  43. 6Paragraph 6
  44. 7Paragraph 7
  45. 8Paragraph 8
  46. 9Paragraph 9
  47. 10Paragraph 10
  48. 11Paragraph 11
  49. 12Paragraph 12
  50. 13Paragraph 13 Repealed
  51. 14Paragraph 14
  52. 15Paragraph 15
  53. 16Paragraph 16
  54. 17Paragraph 17
  55. 18Paragraph 18
  56. 19Paragraph 19
  57. 20Paragraph 20
  58. Social Security Administration Act 1992 (c. 5)
  59. 21Paragraph 21
  60. 22Paragraph 22
  61. 23Paragraph 23
  62. 24Paragraph 24
  63. 25Paragraph 25
  64. 26Paragraph 26
  65. 27Paragraph 27
  66. 28Paragraph 28
  67. 29Paragraph 29
  68. 30Paragraph 30
  69. 31Paragraph 31
  70. 32Paragraph 32
  71. Pension Schemes Act 1993 (c. 48)
  72. 33Paragraph 33 Repealed
  73. 34Paragraph 34
  74. 35Paragraph 35
  75. 36Paragraph 36
  76. 37Paragraph 37
  77. 38Paragraph 38
  78. 39Paragraph 39
  79. 40Paragraph 40
  80. 41Paragraph 41 Repealed
  81. 42Paragraph 42
  82. 43Paragraph 43 Repealed
  83. 44Paragraph 44
  84. 45Paragraph 45
  85. 46Paragraph 46
  86. 47Paragraph 47
  87. 48Paragraph 48 Repealed
  88. 49Paragraph 49
  89. 50Paragraph 50 Repealed
  90. 51Paragraph 51
  91. 52Paragraph 52
  92. 53Paragraph 53
  93. 54Paragraph 54
  94. 55Paragraph 55
  95. 56Paragraph 56
  96. 57Paragraph 57
  97. 58Paragraph 58
  98. 59Paragraph 59
  99. 60Paragraph 60 Repealed
  100. 61Paragraph 61
  101. 62Paragraph 62
  102. 63Paragraph 63
  103. Statutory Sick Pay Act 1994 (c. 2)
  104. 64Paragraph 64
  105. Jobseekers Act 1995 (c. 18)
  106. 65Paragraph 65
  107. 66Paragraph 66
  108. Pensions Act 1995 (c. 26)
  109. 67Paragraph 67 Repealed
  110. 68Paragraph 68 Repealed
  111. Schedule 2Transfer of functions under subordinate legislation
  112. Schedule 3: Transfer of other functions to Treasury or Board
  113. Social Security Contributions and Benefits Act 1992 (c. 4)
  114. 1Paragraph 1
  115. 2Paragraph 2 Repealed
  116. 3Paragraph 3
  117. 4Paragraph 4
  118. 5Paragraph 5 Repealed
  119. 6Paragraph 6 Repealed
  120. 7Paragraph 7
  121. 8Paragraph 8 Repealed
  122. 9Paragraph 9 Repealed
  123. 10Paragraph 10 Repealed
  124. 11Paragraph 11
  125. 12Paragraph 12 Repealed
  126. 13Paragraph 13
  127. 14Paragraph 14
  128. 15Paragraph 15
  129. 16Paragraph 16 Repealed
  130. 17Paragraph 17
  131. 18Paragraph 18
  132. 19Paragraph 19
  133. 20Paragraph 20
  134. 21Paragraph 21
  135. 22Paragraph 22
  136. 23Paragraph 23
  137. 24Paragraph 24
  138. 25Paragraph 25
  139. 26Paragraph 26
  140. 27Paragraph 27
  141. 28Paragraph 28
  142. 29Paragraph 29
  143. 30Paragraph 30
  144. 31Paragraph 31
  145. 32Paragraph 32
  146. 33Paragraph 33
  147. 34Paragraph 34
  148. 35Paragraph 35
  149. 36Paragraph 36
  150. 37Paragraph 37
  151. 38Paragraph 38
  152. 39Paragraph 39
  153. 40Paragraph 40
  154. 41Paragraph 41
  155. Social Security Administration Act 1992 (c. 5)
  156. 42Paragraph 42
  157. 43Paragraph 43
  158. 44Paragraph 44
  159. 45Paragraph 45
  160. 46Paragraph 46
  161. 47Paragraph 47 Repealed
  162. 48Paragraph 48
  163. 49Paragraph 49
  164. 50Paragraph 50
  165. 51Paragraph 51
  166. 52Paragraph 52
  167. 53Paragraph 53
  168. 54Paragraph 54
  169. 55Paragraph 55
  170. 56Paragraph 56
  171. 57Paragraph 57
  172. 58Paragraph 58
  173. 59Paragraph 59
  174. Social Security Act 1993 (c. 3)
  175. 60Paragraph 60
  176. Jobseekers Act 1995 (c. 18)
  177. 61Paragraph 61
  178. 62Paragraph 62
  179. 63Paragraph 63
  180. 64Paragraph 64
  181. Northern Ireland Act 1998 (c. 47)
  182. 65Paragraph 65
  183. Schedule 4: Recovery of contributions where income tax recovery provisions not applicable
  184. Interpretation
  185. 1Paragraph 1
  186. Magistrates’ courts
  187. 2Paragraph 2
  188. County courts
  189. 3Paragraph 3
  190. Sheriff courts in Scotland
  191. 4Paragraph 4
  192. General
  193. 5Paragraph 5
  194. Schedule 5: Enforcement
  195. 1Paragraph 1 Repealed
  196. 2Paragraph 2 Repealed
  197. 3Paragraph 3 Repealed
  198. 4Paragraph 4
  199. 5Paragraph 5 Not yet in force
  200. 6Paragraph 6
  201. 7Paragraph 7
  202. 8Paragraph 8 Repealed
  203. 9Paragraph 9
  204. 10Paragraph 10
  205. 11Paragraph 11
  206. 12Paragraph 12
  207. Schedule 6: Information
  208. Supply of information
  209. 1Paragraph 1
  210. 2Paragraph 2 Repealed
  211. 3Paragraph 3
  212. 4Paragraph 4
  213. 5Paragraph 5
  214. 6Paragraph 6
  215. 7Paragraph 7
  216. 8Paragraph 8
  217. Unauthorised disclosure of information
  218. 9Paragraph 9
  219. Obtaining information for tax purposes from social security authorities
  220. 10Paragraph 10 Repealed
  221. Schedule 7: Decisions and appeals
  222. Taxes Management Act 1970 (c. 9)
  223. 1Paragraph 1 Repealed
  224. 2Paragraph 2 Repealed
  225. 3Paragraph 3 Repealed
  226. Social Security Contributions and Benefits Act 1992 (c. 4)
  227. 4Paragraph 4
  228. 5Paragraph 5
  229. 6Paragraph 6
  230. 7Paragraph 7
  231. 8Paragraph 8
  232. 9Paragraph 9
  233. 10Paragraph 10
  234. 11Paragraph 11
  235. Social Security Administration Act 1992 (c. 5)
  236. 12Paragraph 12
  237. 13Paragraph 13
  238. 14Paragraph 14
  239. 15Paragraph 15
  240. 16Paragraph 16
  241. Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
  242. 17Paragraph 17
  243. Pension Schemes Act 1993 (c. 48)
  244. 18Paragraph 18
  245. 19Paragraph 19
  246. 20Paragraph 20
  247. Employment Rights Act 1996 (c. 18)
  248. 21Paragraph 21
  249. Social Security Act 1998 (c. 14)
  250. 22Paragraph 22
  251. 23Paragraph 23
  252. 24Paragraph 24
  253. 25Paragraph 25
  254. 26Paragraph 26
  255. 27Paragraph 27
  256. 28Paragraph 28 Not yet in force
  257. 29Paragraph 29
  258. 30Paragraph 30
  259. 31Paragraph 31
  260. 32Paragraph 32
  261. 33Paragraph 33
  262. 34Paragraph 34
  263. 35Paragraph 35
  264. 36Paragraph 36
  265. Schedule 8: Savings and transitional provisions
  266. General savings
  267. 1Paragraph 1
  268. Documents and forms
  269. 2Paragraph 2
  270. Payment of contributions etc. to Secretary of State during transitional period
  271. 3Paragraph 3 Repealed
  272. Section 51 of Social Security Act 1998
  273. 4Paragraph 4 Repealed
  274. Schedule 9: Further consequential amendments
  275. Debtors (Scotland) Act 1987 (c. 18)
  276. 1Paragraph 1
  277. 2Paragraph 2
  278. Social Security Contributions and Benefits Act 1992 (c. 4)
  279. 3Paragraph 3 Repealed
  280. 4Paragraph 4
  281. 5Paragraph 5
  282. 6Paragraph 6
  283. 7Paragraph 7
  284. 8Paragraph 8
  285. Schedule 10: Repeals and revocations
  286. IRepeals
  287. IIRevocations