Joint Committee on Statutory Instruments Seventeenth Report


APPENDIX III

Memorandum by Inland Revenue

SOCIAL SECURITY (CONTRIBUTIONS AND CREDITS)   (MISCELLANEOUS AMENDMENTS) REGULATIONS 1999 (S.I. 1999/568)

  1. In his letter dated 21st April 1999 copied to the Inland Revenue, the Commons Clerk of the Joint Committee requested the Department of Social Security to submit a memorandum on the following point :

    "The Department, in their memorandum of 4th November 1998 on S.I. 1998/2211, accepted that it would be desirable to consolidate the Social Security (Contributions) Regulations 1979 (S.I. 1979/591), and indicated that they would enter into discussions with the Inland Revenue about commissioning work on the consolidation and its timing. What are the prospects now for an early start to this work?"

  2. This memorandum supplements the memorandum submitted by the Department of Social Security and dated 27th April 1999 ("the DSS memorandum").

  3. As the Committee will be aware from paragraph 2 of the DSS memorandum, with effect from 1st April 1999 the majority of powers under which the Social Security (Contributions) Regulations 1979 are made (or are treated as having been made) became exercisable by the Commissioners of Inland Revenue or by the Treasury.

  4. The Inland Revenue fully appreciate the desirability of separating from the matters remaining with the Department of Social Security, and consolidating as soon as possible, the provisions of the 1979 Regulations made under the powers referred to in paragraph 3 above. They are seeking additional drafting resources with the aim of bringing consolidated Regulations into force shortly after the beginning of the next tax year (6th April 2000) so as to take account of further amending Regulations which it is anticipated will need to made with effect from that date.

27 April 1999

Memorandum by the Department of Social Security

SOCIAL SECURITY (CONTRIBUTIONS AND CREDITS)   (MISCELLANEOUS AMENDMENTS) REGULATIONS 1999 (S.I. 1999/568)

  1. The Committee has requested the Department to submit a Memorandum on the following point:

    "The Department, in their memorandum of 4 November 1998 on S.I.1998/2211, accepted that it would be desirable to consolidate the Social Security (Contributions) Regulations 1979 (S.I.1979/591), and indicated that they would enter into discussions with the Inland Revenue about commissioning work on the consolidation and its timing. What are the prospects now for an early start to this work?"

  2. By virtue of section 2 of, and Schedule 3 to, the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c.2), almost all of the powers under which the provisions presently contained in the Social Security (Contributions) Regulations 1979 are made - or are treated as having been made - have, with effect from 1st April 1999 become exercisable either by the Commissioners of Inland Revenue or by the Treasury. Only a few such powers remain exercisable by the Secretary of State.

  3. The Department has accordingly prepared a first draft of a consolidated version of the provisions made under the Secretary of State's residual powers, with a view to their being included in a separate instrument to be made sometime in the summer of this year. That instrument will also contain a provision which revokes the corresponding provisions in the Social Security (Contributions) Regulations 1979.

  4. The consolidation of the remaining provisions of those Regulations will then be a matter for the Inland Revenue and the Treasury to take forward.

27th April 1999


 
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