Office of Public Sector Information
Section 26(1).
1 (1) In this paragraph—
“transfer provision” has the meaning given by section 21(1) of this Act;
“instrument” includes in particular Royal Charters, Orders in Council, Letters Patent, judgments, decrees, orders, rules, regulations, schemes, bye-laws, awards, contracts and other agreements, memoranda and articles of association, warrants, certificates and other documents.
(2) A transfer provision shall not affect the validity of anything done by or in relation to the Secretary of State before the commencement of the transfer provision; and anything which at that date is in the process of being done by or in relation to the Secretary of State may—
(a) if it relates to functions transferred by virtue of the transfer provision to the Board, be continued by or in relation to the Board, and
(b) if it relates to functions transferred by virtue of the transfer provision to the Treasury, be continued by or in relation to the Treasury.
(3) Any authority, appointment, determination, approval, consent or direction given or made or other thing done, or having effect as if given, made or done, by the Secretary of State in connection with functions transferred by virtue of a transfer provision shall have effect as if given, made or done by the Board or, as the case requires, the Treasury in so far as that is required for continuing its effect after the commencement of the transfer provision.
(4) Any instrument made before the commencement of a transfer provision shall have effect, so far as may be necessary for the purposes of or in consequence of that provision or section 21 or 22 of this Act, as if—
(a) any reference to the Secretary of State were or included a reference to the Board or the Treasury, as the case requires; and
(b) any reference to the Department of Social Security or any officer of that Department were or included a reference to the Board or any officer of theirs.
2 Documents or forms produced for use in connection with any function transferred by virtue of this Act to the Board may be used even though they contain references to the Secretary of State or to the Department of Social Security or to any officer of that Department; and those references shall be construed as far as necessary as references to the Board or to any officer of the Board.
3 (1) This paragraph has effect if section 1(1) of, and Schedule 1 to, this Act come into force before paragraph 51 of Schedule 3 to this Act.
(2) During the period beginning with the commencement of section 1(1) and Schedule 1 and ending with the commencement of paragraph 51 of Schedule 3, the Board shall account to the Secretary of State for, and pay to him—
(a) those Class 1, Class 1A, Class 1B and Class 2 contributions to which regulations under paragraph 6 of Schedule 1 to the [1992 c. 4.] Social Security Contributions and Benefits Act 1992 (power to combine collection of contributions with income tax) do not apply,
(b) Class 3 contributions,
(c) Class 4 contributions payable by virtue of regulations under section 18 of that Act, and
(d) sums recovered under regulations made under paragraph 7A or 7B of Schedule 1 to that Act in respect of interest or penalties;
and those sums shall be regarded for the purposes of the [1992 c. 5.] Social Security Administration Act 1992 as having been received by the Secretary of State under Part I of the Social Security Contributions and Benefits Act 1992.
4 If paragraph 9 of Schedule 3 to this Act comes into force before the commencement of section 51(4) of the [1998 c. 14.] Social Security Act 1998, that paragraph shall until that commencement be regarded as requiring regulations under section 9(2) of the Social Security Contributions and Benefits Act 1992 to be made by the Treasury.
Section 26(2).
1 In section 1(5)(f)(iv) (competence of time to pay direction) and section 5(4)(f)(iv) (competence of time to pay order) of the Debtors (Scotland) Act 1987, as amended by paragraph 12 of Schedule 7 to the Social Security Act 1998, for “Secretary of State” there is substituted “Commissioners of Inland Revenue”.
2 In paragraph 35(dd) of Schedule 5 to the Debtors (Scotland) Act 1987 (interpretation), as inserted by paragraph 14 of Schedule 7 to the Social Security Act 1998, for “Secretary of State” there is substituted “Commissioners of Inland Revenue”.
3 In section 12 of the Social Security Contributions and Benefits Act 1992 (late paid Class 2 contributions), in subsection (7), after “commences;” there is inserted—
“(aa) civil proceedings in a magistrates' court commence when a complaint is made;”.
4 In section 19A(1)(c) of the Social Security Contributions and Benefits Act 1992 (Class 1, 1A or 1B contributions paid in error), for “Secretary of State” there is substituted “Inland Revenue”.
5 In paragraph 6(4A) of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (power to combine collection of contributions with tax), for “this paragraph” there is substituted “sub-paragraph (1) above”.
6 (1) Paragraph 7A of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (power to combine collection of contributions with tax) is amended as follows.
(2) In sub-paragraph (2)—
(a) after “or to the” there is inserted “other”, and
(b) for “Secretary of State” there is substituted “Inland Revenue”.
(3) In sub-paragraph (3)—
(a) in paragraph (b) for “Secretary of State” there is substituted “Inland Revenue”, and
(b) in paragraph (e), for “Secretary of State, in his” there is substituted “Inland Revenue, in their”.
7 (1) Paragraph 7B of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (collection of contributions) is amended as follows.
(2) In the italic heading immediately preceding the paragraph, for “by Secretary of State” there is substituted “otherwise than through PAYE system”.
(3) In sub-paragraph (1), for the words from “prescribed” to the end there is substituted “prescribed, Class 1, Class 1A, Class 1B or Class 2 contributions shall be paid to the Inland Revenue in a manner different from that in which income tax in relation to which regulations under section 203 of the Income and Corporation Taxes Act 1988 (PAYE) apply is payable.”
(4) In sub-paragraph (2)—
(a) for “Secretary of State”, in each place where it occurs, there is substituted “Inland Revenue”, and
(b) in paragraph (e), the words “subject to sub-paragraph (4) below,” are omitted.
(5) Sub-paragraphs (4) and (6) are omitted.
(6) In sub-paragraph (5)—
(a) in paragraph (b), the words “subject to sub-paragraph (6) below,” are omitted and for “Secretary of State” there is substituted “Inland Revenue”, and
(b) in paragraph (e), for “Secretary of State, in his” there is substituted “Inland Revenue, in their”.
(7) In sub-paragraph (7), for “Secretary of State”, “charges” and “imposes” there are substituted respectively “Inland Revenue”, “charge” and “impose”.
8 Paragraph 7C of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (interest and penalties chargeable concurrently with Inland Revenue) shall cease to have effect.
Social Security Contributions (Transfer of Functions, Etc.) Act 1999