Joint Committee on Statutory Instruments Thirtieth Report


>BR> APPENDIX 2

Memorandum by the Department of Social Security

THE SOCIAL SECURITY (CONTRIBUTIONS) (AMENDMENT NO. 7) REGULATIONS 2000 (S.I. 2000/2077)

THE SOCIAL SECURITY (CONTRIBUTIONS) (AMENDMENT NO. 6) REGULATIONS 2000 (S.I. 2000/2084)

THE SOCIAL SECURITY (CONTRIBUTIONS) (AMENDMENT NO. 8) REGULATIONS 2000 (S.I. 2000/2207)

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

    These instruments amend the Social Security (Contributions) Regulations 1979, which according to the footnotes to the Instruments have already been amended more than 30 times. The consequential complexity is illustrated by the need to insert a new paragraph (zaa) in regulation 19(1) and a new regulation numbered 22HA, and by the reference to a regulations 19(1)(zh)(ii). It is doubtful whether even the specialist can confidently establish the exact text of legislation in this form. Explain what consideration has been given to, and progress made with, the consolidation of this complex body of secondary legislation.

2. By virtue of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c.2) the majority of the powers exercised in the Social Security (Contributions) Regulations 1979 are now exercisable by the Treasury and the Inland Revenue. A few powers remain exercisable by the Secretary of State, some with the concurrence of the Inland Revenue.

3. It is the Department's intention that the latter category of powers will be exercised in a separate statutory instrument, to be made by the Secretary of State, which will also reovke the equivalent provisions in the Social Security (Contributions) Regulations 1979 and make any necessary consequential amendments in those Regulations. The preparation of the new instrument is well advanced: it is now at final draft stage and the Department hopes that it can be made and laid before Parliament before Christmas.

31 October 2000


 
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