Citation and commencement

1

These Regulations may be cited as the Social Security (Contributions) (Amendment No 3) Regulations 2002 and shall come into force on 8th October 2002.

NOTES
Initial Commencement
Specified date

Specified date: 8 October 2002: see above.

Interpretation

2

Interpretation2

In these Regulations “the principal Regulations” means the Social Security (Contributions) Regulations 2001.

NOTES
Initial Commencement
Specified date

Specified date: 8 October 2002: see reg 1.

3

Amendment of the principal Regulations3

Amend the principal Regulations in accordance with regulations 4 to 18.

NOTES
Initial Commencement
Specified date

Specified date: 8 October 2002: see reg 1.

4

4

(1)    Amend regulation 3 as follows.

(2)    For paragraphs (1) and (2) substitute—

“3

(1)    If any part of earnings paid to or for the benefit of an earner is normally paid, or is treated under regulation 7 as paid, at regular intervals, the earnings period in respect of those earnings shall be the period found in accordance with the following Table, subject to paragraphs (2) to (6).

Earnings Periods
CaseApplicable earnings period
Earnings paid at an interval of 7 days or moreThe length of the interval.
Earnings paid at intervals of different lengths, each of which is 7 days or moreThe length of the shorter or shortest of those intervals.
Earnings paid at one or more intervals of less than 7 daysA week.
Earnings paid at one or more intervals of less than 7 days and at one or more intervals of more than 7 daysA week.

(2)    In any year, the earnings period for the earnings mentioned in paragraph (1) shall only be that found by the Table in that paragraph if the period in which the earnings are paid is one of a succession of periods and—

(a)    the periods are the same length;

(b)    the first period begins on the first day of the year; and

(c)    the subsequent periods begin immediately after the end of the preceding period.

For the purpose of this paragraph, if all the periods in the succession mentioned above, apart from the last in the year in question, are the same length, the last period in the year shall be treated as if it were the same length as the others.

This paragraph is subject to the following qualification.

(2A)    Paragraph (2B) applies if it appears to an officer of the Board that—

(a)    it is the employer's practice to pay the greater part of the earnings referred to in paragraph (2) at intervals of greater length than the shorter or shortest of the earnings periods produced by the application of that paragraph; and

(b)    that practice is likely to continue.

(2B)    If this paragraph applies the officer may, and if requested to do so by the earner or the secondary contributor shall, decide whether to give a notice to the earner and the secondary contributor specifying the longer or longest of the earnings periods produced by the application of paragraph (2) to be the earnings period applicable to those earnings.

(2C)    A notice under paragraph (2B) shall—

(a)    be given to both the earner and the secondary contributor; and

(b)    specify the date from which the change of earnings period is to take effect.

The date specified shall not be earlier than that on which the notice is given.

(2D)    A notice given under paragraph (2B) shall have effect until an officer of the Board decides (either of his own motion or on an application by the earner or the secondary contributor) that the practice to which it relates has ceased.

If an officer of the Board decides that a notice is to cease to have effect, he shall notify the earner and the secondary contributor accordingly.”.

(3)    In paragraph (3) for “paragraph (2)” substitute “paragraph (2B)” and for “paragraph (1)(b)” substitute “paragraph (2)”.

(4)    Omit paragraph (4).

NOTES
Initial Commencement
Specified date

Specified date: 8 October 2002: see reg 1.

5

5

For regulation 30 substitute—

“Abnormal pay practices30

(1)    If an officer of the Board is satisfied that—

(a)    a secondary contributor has followed or is following a practice in the payment of earnings which is abnormal for the employment in question (“an abnormal pay practice”); and

(b)    by reason of that practice the liability for earnings-related contributions is or has been avoided or reduced,

paragraph (2) applies.

(2)    If this paragraph applies the officer may, and if requested to do so by the earner or the secondary contributor shall, decide any question relating to a person's earnings-related contributions as if the secondary contributor had not followed an abnormal pay practice, but had followed a practice normal for the employment in question.

(3)    A decision under this regulation shall not apply to contributions based on payments made more than one year before the beginning of the year in which that decision is given.”.

NOTES
Initial Commencement
Specified date

Specified date: 8 October 2002: see reg 1.

6

6

For regulation 31 substitute—

“Practices avoiding or reducing liability for contributions31

(1)    If an officer of the Board is satisfied that—

(a)    a practice exists as to the making of irregular or unequal payments of earnings; and

(b)    by reason of the practice the liability for earnings-related contributions is avoided or reduced,

he may, and if requested to do so by either the earner or the secondary contributor shall, decide whether to issue a direction to secure that the same contributions are payable as would be payable if the practice were not followed.

(2)    A direction under paragraph (1)—

(a)    shall specify the date from which it is to have effect, which shall not be earlier than that on which it is given;

(b)    shall have effect until—

(i)    the direction is superseded by the giving of a further direction, or

(ii)    an officer of the Board is satisfied that the practice has ceased, or has ceased to have the effect mentioned in paragraph (1)(b); and

(c)    shall be given to the earner and the secondary contributor concerned.

This is subject to the qualification in paragraph (3).

(3)    A direction under paragraph (1) need not be given to an earner if the officer of the Board is for any reason unable to ascertain his identity or whereabouts.

(4)    This regulation does not limit the operation of regulation 30.”.

NOTES
Initial Commencement
Specified date

Specified date: 8 October 2002: see reg 1.

7

7

For regulation 50 substitute—

“50

(1)    If—

(a)    a person (“the contributor”)—

(i)    was entitled to pay a Class 3 contribution under regulation 48, 146(2)(b) or 147; and

(ii)    failed to pay that contribution in the appropriate period specified for its payment; and

(b)    the condition in paragraph (2) is satisfied,

the contributor may pay the contribution within such further period as an officer of the Board may direct.

(2)    The condition is that an officer of the Board is satisfied that—

(a)    the failure to pay is attributable to the contributor's ignorance or error; and

(b)    that ignorance or error was not the result of the contributor's failure to exercise due care and diligence.”.

NOTES
Initial Commencement
Specified date

Specified date: 8 October 2002: see reg 1.

8

8

For regulation 52 substitute—

“52

(1)    This regulation applies if—

(a)    a contribution other than a Class 4 contribution has been paid in error; or

(b)    there has been a payment of contributions in excess of the amount specified in regulation 21.

This regulation is subject to the provisions of regulations 51 and 57.

(2)    If this regulation applies, an application may be made to the Board for the return of—

(a)    the contribution paid in error; or

(b)    so much of the payment of contributions as exceeds the amount specified in regulation 21.

(3)    An application under paragraph (2) shall be made to the Board—

(a)    in writing or in such form and by such means of electronic communications as are approved; and

(b)    in the case of a contribution paid in error, within the time permitted by paragraph (11).

(4)    On the making of an application under paragraph (2), the Board shall return the contribution paid in error, or so much of the payment in question as exceeds the amount specified in regulation 21.

This is subject to paragraphs (5) and (6).

(5)    Paragraph (4) does not require the return of a contribution or a payment unless the amount to be returned exceeds—

(a)    in the case of Class 1A and Class 1B contributions, 50 pence; or

(b)    in the case of—

(i)    Class 1 contributions; or

(ii)    Class 2 contributions paid in excess of the amount prescribed in regulation 21; one fifteenth of a contribution at the primary percentage payable on earnings at the upper earnings limit in respect of primary Class 1 contributions prescribed in regulation 10 for the last or only year in respect of which the contributions were paid.

(6)    Paragraph (4) does not require the return of a primary Class 1 contribution to which regulation 3 of the Social Security (Additional Pension) (Contributions Paid in Error) Regulations 1996 (purposes for which primary Class 1 contributions paid in error are to be treated as properly paid) applies.

(7)    If an application under paragraph (2) has been made for the return of contributions paid in excess of the amount prescribed in regulation 21, the contributions shall be returned in the following order—

(a)    primary Class 1 contributions at the reduced rate;

(b)    Class 2 contributions;

(c)    primary Class 1 contributions at the primary percentage;

(d)    any amount of primary Class 1 contributions reduced in accordance with section 41 (1) and (1A) of the Pensions Act in respect of COSRS employment;

(e)    any amount of primary Class 1 contributions reduced in accordance with section 42A(1) and (2) of the Pensions Act in respect of COMPS employment.

(8)    In the case of contributions falling within paragraph (7)(d) or (e), the amount to be returned is—

(a)    if the amount paid at the contracted-out rate equals or exceeds 53 times the amount payable on earnings at the upper earnings limit for the year in question, the sum of—

(i)    the amount, calculated at the primary percentage specified in section 8(2) of the Act, payable on earnings at the lower earnings limit for that year; and

(ii)    the amount paid at the contracted-out rate (if any); and

(b)    if the amount paid at the contracted-out rate is less than 53 times the amount payable on earnings at the upper earnings limit for the year in question, or if no amount has been paid at the contracted-out rate, the amount paid at the normal rate.

(9)    If—

(a)    an application has been made under paragraph (2) for the return of contributions in excess of the amount specified in regulation 21; and

(b)    the Board have been given notice under section 44(1) of the Pensions Act,

the contributions shall be returned in the order specified in paragraph (7), except that the contributions specified in sub-paragraph (c) shall be returned after those in sub-paragraphs (d) and (e).

(10)    Contributions paid by a secondary contributor on behalf of any person in error, or in excess of the amount specified in regulation 21—

(a)    if they are not recovered by the secondary contributor from that person, may be returned to the secondary contributor; and

(b)    if they are recovered by the secondary contributor from that person may be returned either to that person, or, with that person's consent given in writing or by such means of electronic communications as may be approved, to the secondary contributor.

(11)    An application for the return of any contribution paid in error shall be made within the period of six years from the end of the year in which the contribution was due to be paid.

This is subject to the following qualification.

If the application is made after the end of that period, an officer of the Board shall admit it if satisfied that—

(a)    the person making the application had reasonable excuse for not making the application within that period; and

(b)    the application was made without unreasonable delay after the excuse had ceased.

(12)    In this regulation “error” means, and means only, an error which—

(a)    is made at the time of the payment; and

(b)    relates to some past or present matter.”.

NOTES
Initial Commencement
Specified date

Specified date: 8 October 2002: see reg 1.

Class 1 Contributions: Employed Earners99 Employment Taxes99 Tax Law99 National Insurance Contributions99 Employment & Labour Law99

9

9

In regulation 54(3) for the words from “was issued” to the end substitute—

“was issued.

This is subject to the following qualification.

If the application is made after the end of that period, an officer of the Board shall admit it if satisfied that—

(a)    the secondary contributor had reasonable excuse for not making the application within that period; and

(b)    the application was made without unreasonable delay after the excuse had ceased.”.

NOTES
Initial Commencement
Specified date

Specified date: 8 October 2002: see reg 1.

10

10

In regulation 55(3)—

(a)    after “referred to in that paragraph” insert “(“the applicant”)”; and

(b)    for the words from “was paid” to the end substitute—

“was due to be paid.

This is subject to the following qualification.

If the application is made after the end of that period, an officer of the Board shall admit it if satisfied that—

(a)    the applicant had reasonable excuse for not making the application within that period; and

(b)    the application was made without unreasonable delay after the excuse had ceased.”.

NOTES
Initial Commencement
Specified date

Specified date: 8 October 2002: see reg 1.

11

11

In regulation 60(1) for “of the Board” substitute “of an officer of the Board”.

NOTES
Initial Commencement
Specified date

Specified date: 8 October 2002: see reg 1.

12

12

For regulation 61 substitute—

“61

(1)    If a person who was entitled, but not liable, to pay a Class 2 contribution (“the contributor”) fails to pay that contribution within the period within which it may be paid, and the condition in paragraph (2) is satisfied, the contribution may be paid within such further period as an officer of the Board may direct.

(2)    The condition is that an officer of the Board is satisfied that—

(a)    the failure was attributable to the contributor's ignorance or error; and

(b)    that ignorance or error was not the result of the contributor's failure to exercise due care and diligence.”.

NOTES
Initial Commencement
Specified date

Specified date: 8 October 2002: see reg 1.

13

13

In paragraphs (2)(a), (3) and (4)(c) of regulation 65 (Class 2 and Class 3 contributions paid late through ignorance or error) for “to the satisfaction of the Board” substitute “to the satisfaction of an officer of the Board”.

NOTES
Initial Commencement
Specified date

Specified date: 8 October 2002: see reg 1.

14

14

In regulation 101(b) omit the words from “in circumstances in which” to the end of the paragraph.

NOTES
Initial Commencement
Specified date

Specified date: 8 October 2002: see reg 1.

15

15

In regulation 102—

(a)    in paragraph (1) for “by the earner” substitute “to the earner”; and

(b)    for paragraph (2) substitute—

“(2)    It is a condition of repayment under this regulation that the earner makes an application for the repayment—

(a)    in such form and manner as the Board may determine; and

(b)    in the case of contributions falling within paragraph (b) of regulation 101, within the time prescribed in paragraph (3).”.

NOTES
Initial Commencement
Specified date

Specified date: 8 October 2002: see reg 1.

16

16

In regulation 110(3)—

(a)    after “special Class 4 contribution” insert “(“the applicant”)”; and

(b)    for the words from “was paid” to the end substitute—

“was due to be paid.

This is subject to the following qualification.

If the application is made after the end of that period, an officer of the Board shall admit it if satisfied that—

(a)    the applicant had reasonable excuse for not making the application within that period; and

(b)    the application was made without unreasonable delay after the excuse had ceased.”.

NOTES
Initial Commencement
Specified date

Specified date: 8 October 2002: see reg 1.

17

17

In regulation 149(2)(b) for “outsider Great Britain” substitute “outside the United Kingdom”.

NOTES
Initial Commencement
Specified date

Specified date: 8 October 2002: see reg 1.

18

18

After regulation 155 insert—

“Decisions taken by officers of the Inland Revenue in respect of contributions which are prescribed for the purposes of section 8(1)(m) of the Transfer Act155A

(1)    For the purposes of section 8(1)(m) of the Transfer Act the decisions specified in paragraphs (2) to (5) are prescribed.

(2)    The decisions specified in this paragraph are—

(a)    whether a notice should be given under regulation 3(2B) and, if so, the terms of such a notice;

(b)    whether a notice given under regulation 3(2B) should cease to have effect;

(c)    whether a direction should be given under regulation 31 and, if so, the terms of the direction;

(d)    whether the condition in regulation 50(2) is satisfied;

(e)    whether a late application under regulation 52(11) for the refund of a contribution should be admitted;

(f)    whether a late application under regulation 54(3) for the return of a Class 1 contribution paid at the wrong rate should be admitted;

(g)    whether a late application under regulation 55(3) for the repayment of a Class 1A contribution should be admitted;

(h)    whether, in a case where the secondary contributor has failed to pay a primary Class 1 contribution on behalf of the primary contributor, that failure was with the consent or connivance of the primary contributor or attributable to any negligence on the part of the primary contributor, as mentioned in regulation 60;

(i)    whether the condition in regulation 61(2) is satisfied;

(j)    whether, in the case of a Class 2 contribution remaining unpaid by the due date, the reason for the non-payment is the contributor's ignorance or error, and, if so, whether that ignorance or error was due to his failure to exercise due care and diligence, as mentioned in regulation 65(2);

(k)    whether the reason for a contributor's failure to pay a Class 3 contribution within the period prescribed for its payment is his ignorance or error, and, if so, whether that ignorance or error was due to his failure to exercise due care and diligence, as mentioned in regulation 65(3);

(l)    whether the reason for a contributor's failure to pay a Class 3 contribution falling to be computed under section 13(6) of the Act and which remains unpaid after the end of the second year following the contribution year, is his ignorance or error and if so whether that ignorance or error was due to his failure to exercise due care and diligence, as mentioned in regulation 65(4); and

(m)    whether a late application under regulation 110(3) for the return of a special Class 4 contribution should be admitted.

(3)    The decisions specified in this paragraph are—

(a)    whether a contribution (other than a Class 4 contribution) has been paid in error as mentioned in regulation 52(1)(a); and

(b)    whether there has been a payment of contributions in excess of the amount specified in regulation 21, as mentioned in regulation 52(1)(b),

to the extent that they are not decisions falling within section 8(1)(c) or (d) (decisions as to liability and entitlement to pay contributions) of the Transfer Act.

(4)    The decisions specified in this paragraph are—

(a)    whether the delay in making payment of a contribution, payable by an employer on behalf of an insured person, was neither with the consent or connivance of the insured person nor attributable to any negligence on the part of the insured person, as mentioned in regulation 23 of the National Insurance (Contributions) Regulations 1969;

(b)    whether, in the case of a contribution paid after the due date, the failure to pay the contribution before that time was attributable to ignorance or error on the part of the insured person, and, if so, whether that ignorance or error was due to the failure on the part of the insured person to exercise due care and diligence, as mentioned in regulation 24 of those Regulations; and

(c)    whether the failure to pay a contribution to which regulation 32 of those Regulations applies within the prescribed period was attributable to ignorance or error on the part of the person entitled to pay it and, if so, whether that ignorance or error was due to the failure of the person entitled to pay the contribution to exercise due care and diligence.

(5)    The decisions specified in this paragraph are—

(a)    whether the delay in making payment of a primary Class 1 contribution which is payable on a primary contributor's behalf by a secondary contributor was neither with the consent or connivance of the primary contributor nor attributable to any negligence on the part of the primary contributor, as mentioned in regulation 5 of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 (treatment for the purpose of any contributory benefit of late paid primary Class 1 contributions where there was no consent, connivance or negligence by the primary contributor); and

(b)    whether, in the case of a contribution paid by or in respect of a person after the due date, the failure to pay the contribution before that time was attributable to ignorance or error on the part of that person or the person making the payment and if so whether that ignorance or error was due to the failure on the part of such person to exercise due care and diligence, as mentioned in regulation 6 of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 (treatment for the purpose of any contributory benefit of contributions under the Act paid late through ignorance or error).”.

NOTES
Initial Commencement
Specified date

Specified date: 8 October 2002: see reg 1.

Payment & Repayment of Contributions91 Welfare, Housing & Social Security Law93 Class 1 Contributions: Employed Earners99 Employment & Labour Law91 Employment Taxes91 Contributions93 Class 4 Contributions: on Profits of a Trade99 Tax Law91 National Insurance Contributions91

19

Consequential amendments19

(1)    Amend the Social Security (Crediting and Treatment of Contributions, National Insurance Numbers) Regulations 2001 as follows.

(2)    In regulation 5(1) (treatment for the purpose of any contributory benefit of late paid primary Class 1 contributions where there was no consent, connivance or negligence by the primary contributor) after “to the satisfaction of” insert “an officer of”.

(3)    In regulation 6(1) (treatment for the purpose of any contributory benefit of contributions under the Act paid late through ignorance or error)—

(a)    after “to the satisfaction of” in sub-paragraph (b) insert “an officer of”;

(b)    for “the Inland Revenue may direct” substitute “an officer of the Inland Revenue may direct”; and

(c)    for “the Inland Revenue may consider” substitute “the officer considers”.

NOTES
Initial Commencement
Specified date

Specified date: 8 October 2002: see reg 1.

20

20

(1)    Amend the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations (Northern Ireland) 2001 as follows.

(2)    In regulation 5(1) (treatment for the purpose of any contributory benefit of late paid primary Class 1 contributions where there was no consent, connivance or negligence by the primary contributor) after “to the satisfaction of” insert “an officer of”.

(3)    In regulation 6(1) (treatment for the purpose of any contributory benefit of contributions under the Act paid late through ignorance or error)—

(a)    after “to the satisfaction of” in sub-paragraph (b) insert “an officer of”;

(b)    for “the Inland Revenue may direct” substitute “an officer of the Inland Revenue may direct”; and

(c)    for “the Inland Revenue may consider” substitute “the officer considers”.

NOTES
Initial Commencement
Specified date

Specified date: 8 October 2002: see reg 1.

Signature

Jim Fitzpatrick

Ian Pearson

Two of the Lords Commissioners of Her Majesty's Treasury

16th September 2002

The Secretary of State hereby concurs

Malcolm Wicks

Parliamentary Under-Secretary of State,

Department for Work and Pensions

11th September 2002

The Department for Social Development hereby concurs

Sealed with the Official Seal of the Department for Social Development on 6th September 2002

John O'Neill

Senior Officer of the Department for Social Development

Tim Flesher

Dave Hartnett

Two of the Commissioners of Inland Revenue

9th September 2002

EXPLANATORY NOTE

EXPLANATORY NOTE (This note is not part of the Regulations)

These Regulations amend the Social Security (Contributions) Regulations 2001 (SI 2001/1004) (“the principal Regulations”). They also make consequential amendments to the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 (SI 2001/769) and the corresponding provision in Northern Ireland (SR 2001 No 102). The amendment provide for decisions to be taken by officers of the Board and accordingly appealable to the tax appeal Commissioners under section 11 of the Social Security Contributions (Transfer of Functions, etc) Act 1999 (c 2) (“the Transfer Act”) or Article 10 of the Social Security Contributions (Transfer of Functions, etc) (Northern Ireland) Order 1999 (SI 1999/671) (“the Transfer Order”).

Regulation 1 provides for the citation and commencement of these Regulations and regulation 2 for interpretation.

Regulation 3 introduces the amendments to the principal Regulations made by regulations 4 to 18.

Regulation 4 substitutes six new paragraphs ((1), (2) and (2A) to (2D)) for the existing paragraphs (1) and (2) of regulation 3. The new paragraph (1) sets out the basic rule as to earnings periods in respect of earnings paid, or treated as paid, at regular intervals. The new paragraph (2) provides a specific rule in relation to periods of the same length where the first such earnings period begins at the beginning of the year. Paragraphs (2A) and (2B) enable an officer of the Commissioners of Inland Revenue (“the Board”) to decide whether to issue a notice to a secondary contributor specifying a longer earnings period if he is satisfied that the employer's practice is to pay the greater part of the earnings from the employment at longer intervals. Paragraph (2C) imposes requirements as to the content of the notice and the persons to whom it must be given. Paragraph (2D) provides for the circumstances in which a notice ceases to have effect.

Regulation 5 substitutes a new regulation 30 so that an officer of the Board may decide whether a pay practice is abnormal.

Regulation 6 substitutes a new regulation 31, specifying the basis upon which an officer of the Board may, if satisfied that a practice exists as to the making of irregular or unequal payments of earnings, whose effect is to avoid or reduce the incidence of earnings-related contributions, issue a direction that contributions are to be paid as if the practice were not followed.

Regulation 7 amends regulation 50. Decisions about ignorance, error and due care and diligence on the part of the contributor are to be taken by an officer of the Board.

Regulation 8 substitutes a new regulation 52. Decisions about the making of late applications for the refund of overpaid contributions are now to be taken by an officer of the Board.

Regulations 9, 10 and 16 respectively amend regulations 54, 55 and 110. In each case they amend the existing paragraph (3) of the provision of the principal Regulations. As amended, those provisions permit late applications to be made for the return of the relevant contributions if the contributor had reasonable excuse for not making the application earlier. It is for an officer of the Board to decide whether the contributor had such excuse and to decide the extent to which the period for the application should be extended.

Regulation 11 amends regulation 60(1) so that a decision under it about a failure by the secondary contributor to pay primary Class 1 contributions is to be made by an officer of the Board.

Regulation 12 amends regulation 61 so that a decision under it about a failure to pay a voluntary Class 2 contribution is to be made by an officer of the Board.

Regulation 13 amends regulation 65 so that a decision to be made under paragraphs (2)(a), (3) and (4)(c) is to be made by an officer of the Board.

Regulation 14 amends regulation 101 to permit the Board to reallocate, rather than repay, the excess of Class 4 contributions paid in error if there are other contributions due from the earner which have not been paid.

Regulation 15 amends regulation 102. The amendment removes the time limit for the making of an application for repayment except in cases where the payment was made because of an error. It also makes a drafting correction in regulation 102(1).

Regulation 17 makes a drafting correction to regulation 149.

Regulation 18 inserts a new regulation 155A. Paragraph (2) of the new regulation specifies decisions under the principal Regulations which are prescribed for the purposes of section 8(1)(m) of the Transfer Act and Article 7(1)(m) of the Transfer Order, and accordingly appealable. Paragraph (3) specifies two decisions under regulation 52 of the principal Regulations to the extent that there is not already an appeal right. Paragraph (4) specifies decisions under regulations 23, 24 and 32 of the National Insurance (Contributions) Regulations 1969 (SI 1969/1696) which are so prescribed. These provisions were the subject of specific savings contained in regulation 130(2) of the Social Security (Contributions) Regulations 1979 (SI 1979/591) (“the 1979 Regulations”). The Secretary of State's functions under them were transferred to the Board by Schedule 2 to the Transfer Act. The 1979 Regulations were revoked by regulation 157(1) of the principal Regulations, but the savings were preserved by regulation 157(4). Paragraph (5) specifies decisions under regulations 5 and 6 of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 (SI 2001/769). Regulation 156(3) of the principal Regulations provides a rule of construction so that references to an enactment applying only to Great Britain are construed, in their application to Northern Ireland, as including a reference to an enactment having a corresponding effect there.

Regulations 19 and 20 make consequential amendments to regulations 5 and 6 of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 and the corresponding Northern Ireland instrument (SR 2001 No 102).

Employment Taxes92 Tax Law92 Payment & Repayment of Contributions92 National Insurance Contributions92 Employment & Labour Law92