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Minor and consequential amendments |
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1 (1) | The Social Security Contributions and Benefits Act 1992 (c. 4) is amended as |
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(2) | In section 10A (Class 1B contributions), in subsection (4) for “6(2A) or |
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10(8A)” substitute “6(2) or 10(6)”. |
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(3) | In section 18 (Class 4 contributions recoverable under regulations), in |
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subsection (2)(b) after “6” insert “or 7BZA”. |
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2 (1) | The Social Security Contributions and Benefits (Northern Ireland) Act 1992 |
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(c. 7) is amended as follows. |
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(2) | In section 10A (Class 1B contributions), in subsection (4) for “6(2A) or |
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10(8A)” substitute “6(2) or 10(6)”. |
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(3) | In section 18 (Class 4 contributions recoverable under regulations), in |
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subsection (2)(b) after “6” insert “or 7BZA”. |
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3 (1) | The Social Security Administration Act 1992 (c. 5) is amended as follows. |
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(2) | In section 111 (delay, obstruction etc of inspector)— |
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(a) | in subsection (3) after “by”, where it first occurs, insert “virtue of”, |
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(3) | In section 162 (destination of contributions)— |
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(a) | omit subsection (4ZA), |
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(b) | in subsection (4ZB) for “Subsections (4)(b) and (c) and (4ZA)” |
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substitute “Subsection (4)(b) and (c)”, and |
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(c) | in subsection (4A) for “or 7B” substitute “, 7B or 7BZA”. |
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4 (1) | The Social Security Administration (Northern Ireland) Act 1992 (c. 8) is |
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(2) | In section 105 (delay, obstruction etc of inspector)— |
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(a) | in subsection (3) after “by”, where it first occurs, insert “virtue of”, |
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(3) | In section 142 (destination of contributions)— |
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(a) | omit subsection (4ZA), |
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(b) | in subsection (4ZB) for “Subsections (4)(b) and (c) and (4ZA)” |
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substitute “Subsection (4)(b) and (c)”, and |
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(c) | in subsection (4A) for “or 7B” substitute “, 7B or 7BZA”. |
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5 (1) | Section 4 of the Social Security Contributions (Transfer of Functions, etc.) |
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Act 1999 (c. 2) (recovery of contributions where income tax recovery |
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provisions not applicable) is amended as follows. |
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(2) | In paragraph (a) after each reference to “paragraph 6” insert “or 7BZA”. |
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(3) | Omit paragraph (b) and “and” immediately after it. |
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(4) | In paragraph (c) omit each reference to “or 7B” and at the end insert “, and |
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(d) | interest or penalties— |
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(i) | payable under regulations made under paragraph 7B |
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of Schedule 1 to the Social Security Contributions and |
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Benefits Act 1992 and to which regulations under |
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paragraph 7BZA of that Schedule do not apply, or |
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(ii) | payable under regulations made under paragraph 7B |
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of Schedule 1 to the Social Security Contributions and |
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Benefits (Northern Ireland) Act 1992 and to which |
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regulations under paragraph 7BZA of that Schedule |
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| | | | | | Taxes Management Act 1970 |
| In section 98, in column 2 of the Table, the entry |
| | | | | for section 110ZA of the Social Security |
| | | | | Administration Act 1992 and the entry for |
| | | | | section 104ZA of the Social Security |
| | 25 | | | Administration (Northern Ireland) Act 1992. |
| | | | Social Security Contributions |
| | | | | and Benefits Act 1992 (c. 4) |
| (a) | in paragraph 3(5), the words from “or” at |
| | | | | the end of paragraph (a) to the end, and |
| | | | | | | 30 | | Social Security Administration |
| | | | | | In section 113(1A)(b), the words “, statutory sick |
| | | | | pay or statutory maternity pay”. |
| | | | | | | | | Social Security Contributions |
| | | 35 | | | (a) | in paragraph 3(5), the words from “or” at |
| | | | | the end of paragraph (a) to the end, and |
| | | | | | | | | Social Security Administration |
| | | | | (Northern Ireland) Act 1992 |
| In section 107(1A)(b) the words “, statutory sick |
| | 40 | | | pay or statutory maternity pay”. |
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| | | | | | Social Security Contributions |
| Section 4(b) and the word “and” immediately |
| | | | (Transfer of Functions, etc.) |
| | | | | | In section 4(c), the words “or 7B” each time they |
| | | | | | | 5 | | | In Schedule 3, paragraph 52(5). |
| | | | | In Schedule 5, paragraphs 1 and 3. |
| | | | Welfare Reform and Pensions |
| In Schedule 11, paragraph 31(b). |
| | | | | | | | | Child Support, Pensions and |
| | | 10 | | | | | | | | In Schedule 6, paragraph 4(b). |
| | | | Child Support, Pensions and |
| In Schedule 6, paragraph 4(b). |
| | | | Social Security Act (Northern |
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| | | | | | Social Security (Northern |
| | | | | Ireland) Order 1998 (S.I. |
| | | 20 | | | | | | | Social Security Contributions |
| In Schedule 3, paragraph 45(6). |
| | | | (Transfer of Functions, etc.) |
| In Schedule 4, paragraphs 1, 3 and 8. |
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