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| Orders and regulations. |
25. - (1) Any power of the Secretary of State or the Board to make an order or regulations under this Act shall be exercisable by statutory instrument.
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(2) Any statutory instrument containing-
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(a) an Order in Council under section 23 or 24 of this Act, or |
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(b) regulations under any provision of this Act, |
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shall be subject to annulment in pursuance of a resolution of either House of Parliament.
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(3) Any power conferred by this Act to make regulations may be exercised-
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(a) either in relation to all cases to which the power extends, or in relation to those cases subject to specified exceptions, or in relation to any specified cases or classes of case; |
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(b) so as to make, as respects the cases in relation to which it is exercised- |
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(i) the full provision to which the power extends or any less provision (whether by way of exception or otherwise);
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(ii) the same provision for all cases in relation to which the power is exercised, or different provision for different cases or different classes of case or different provision as respects the same case or class of case for different purposes of this Act;
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(iii) any such provision either unconditionally or subject to any specified condition;
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and where such a power is expressed to be exercisable for alternative purposes it may be exercised in relation to the same case for any or all of those purposes. |
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(4) Powers to make regulations for the purposes of any one provision of this Act are without prejudice to powers to make regulations for the purposes of any other provision.
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(5) A power conferred by this Act to make regulations includes power to make thereby such incidental, supplementary, consequential or transitional provision as appears to the authority making the regulations to be expedient for the purposes of those regulations.
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(6) A power conferred by this Act to make regulations includes power to provide for a person to exercise a discretion in dealing with any matter.
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| Savings, transitional provisions, consequential amendments, repeals and revocations. |
26. - (1) The provisions of this Act shall have effect subject to the savings and transitional provisions in Schedule 8 to this Act.
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(2) Schedule 9 to this Act (further consequential amendments) shall have effect.
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(3) Schedule 10 to this Act (repeals and revocations) shall have effect.
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| Interpretation. |
27. In this Act, unless a contrary intention appears-
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"the Board" means the Commissioners of Inland Revenue; |
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"contributions" means contributions under Part I of the Social Security Contributions and Benefits Act 1992. |
| Short title, commencement and extent. |
28. - (1) This Act may be cited as the Social Security Contributions (Transfer of Functions, etc.) Act 1999.
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(2) The following provisions of this Act-
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(a) section 1(1) (with Schedule 1), so far as enabling the Secretary of State to make subordinate legislation conferring functions on the Board, |
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(b) sections 8 to 15, so far as conferring any power to make subordinate legislation, |
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(e) section 22(4), so far as conferring the power to make an order, |
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(g) section 26(1) (with Schedule 8), and |
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(h) section 27 and this section, |
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shall come into force on the passing of this Act.
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(3) Except as provided by subsection (2) above, the provisions of this Act shall come into force on such day as the Secretary of State may by order appoint; and different days may be appointed for different purposes.
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(4) An order under subsection (3) above may make such savings, or such transitional or consequential provision, as the Secretary of State considers necessary or expedient-
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(a) in preparation for or in connection with the coming into force of any provision of this Act, or |
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(b) in connection with the operation of any enactment repealed or amended by a provision of this Act during any period when the repeal or amendment is not wholly in force. |
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(5) The following provisions of this Act extend to Northern Ireland-
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(a) section 1 and Schedule 1, so far as they amend the Income and Corporation Taxes Act 1988, |
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(b) section 2 and Schedule 3, so far as they amend section 177 of the Social Security Administration Act 1992 or section 88 of the Northern Ireland Act 1998, |
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(d) section 4 and Schedule 4, |
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(e) section 5 and Schedule 5, so far as they amend the Taxes Management Act 1970, |
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(f) section 18 and Schedule 7, so far as they amend the Taxes Management Act 1970, Schedule 2 to the Social Security Contributions and Benefits Act 1992 or Schedule 2 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992, |
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(g) section 6 and Schedule 6, so far as they amend the Finance Act 1989 or the Finance Act 1997, |
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(j) section 26(3) and Schedule 10, so far as they relate to any enactment which extends to Northern Ireland, and |
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(k) section 27 and this section. |
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(6) Section 20(2) and (4) of this Act extends to Northern Ireland only.
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(7) Except as provided by subsections (5) and (6) above, this Act does not extend to Northern Ireland.
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