Social Security Contributions (Transfer of Functions, etc.) Bill [H.L.] -
Amendments to be debated in the House of Lords
- continued
House of Lords

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Schedule 2
 
  
BY THE BARONESS HOLLIS OF HEIGHAM
 
     Page 27, line 31, at end insert-- 
 
("S.I. 1996/1245. The Social Security (Additional Pension) (Contributions Paid in Error) Regulations 1996. All the regulations.")
 
  
Schedule 3
 
  
BY THE BARONESS HOLLIS OF HEIGHAM
 
     Page 36, line 8, at end insert--
 
    (".--(1) In section 177 of the Social Security Administration Act 1992 (co-ordination with Northern Ireland), in subsection (3)(a), for "to make" there is substituted "to require the making by the Inland Revenue of".
 
    (2)  This paragraph shall cease to have effect on the commencement of the repeal by the Northern Ireland Act 1998 of section 177 of the Social Security Administration Act 1992.")
 
     Page 37, line 9, at end insert-- 
 ("Northern Ireland Act 1998 (c. 47) 
     . In section 88 of the Northern Ireland Act 1998 (the Joint Authority), in subsection (3), for the words from "power" onwards there is substituted "power--
    (a)  to require the making by the Commissioners of Inland Revenue of any necessary adjustments between the National Insurance Fund and the Northern Ireland National Insurance Fund, and
    (b)  to make any other necessary financial adjustments."  ")
 
  
After Schedule 3
 
  
BY THE BARONESS HOLLIS OF HEIGHAM
 
     Insert the following new Schedule-- 
 ("SCHEDULE 
 RECOVERY OF CONTRIBUTIONS WHERE INCOME TAX RECOVERY PROVISIONS NOT APPLICABLe 
 Interpretation 
     1. In any provision of this Schedule "authorised officer" means an officer of the Board authorised by them for the purposes of that provision. 
 Magistrates' courts 
     2.--(1) Any amount which--
    (a)  is due by way of contributions or by way of interest or penalty in respect of contributions, and
    (b)  does not exceed the prescribed sum,
shall, without prejudice to any other remedy, be recoverable summarily as a civil debt in proceedings commenced in the name of an authorised officer.
 
    (2)  All or any of the sums due from any one person in respect of contributions, or interest or penalties in respect of contributions, (being sums which are by law recoverable summarily) may be included in the same complaint, summons, order, warrant or other document required by law to be laid before justices or to be issued by justices, and every such document shall, as respects each such sum, be construed as a separate document and its invalidity as respects any one such sum shall not affect its validity as respects any other such sum.
 
    (3)  Proceedings under this paragraph in England and Wales may be brought--
    (a)  in the case of Class 2 contributions or interest or penalties in respect of such contributions, at any time before the end of the year following the tax year in which the contributor becomes liable to pay the contributions, and
    (b)  in any other case, not later than the first anniversary of the day on which the contributions became due.
 
     (4)  In sub-paragraph (1) above, the expression "recoverable summarily as a civil debt" in respect of proceedings in Northern Ireland means recoverable in proceedings under Article 62 of the Magistrates' Courts (Northern Ireland) Order 1981.
 
    (5)  In this paragraph--
S.I. 1981/1675
(N.I. 26).
 
    the prescribed sum" means the sum for the time being specified in section 65(1) of the Taxes Management Act 1970 (recovery of income tax, etc. in magistrates' courts);
    tax year" means the twelve months beginning with 6th April in any year.
1970 c. 9.
 County courts 
     3.--(1) Without prejudice to any other remedy, any sum which is due by way of contributions or by way of interest or penalty in respect of contributions may--
    (a)  in England and Wales, and
 
 
    (b)  in Northern Ireland, where the amount does not exceed the limit specified in Article 10(1) of the County Courts (Northern Ireland) Order 1980,
be sued for and recovered from the person liable as a debt due to the Crown by proceedings in a county court commenced in the name of an authorised officer.
 
    (2)  An authorised officer may conduct any proceedings under this paragraph before a county court in England and Wales, although not a barrister or solicitor.
S.I. 1980/397
(N.I. 3).
     (3)  In this paragraph as it applies in Northern Ireland, "county court" means a county court held for a division under the County Courts (Northern Ireland) Order 1980.S.I. 1980/397
(N.I. 3).
     (4)  Sections 21 and 42(2) of the Interpretation Act (Northern Ireland) 1954 shall apply as if any reference in those provisions to any enactment included a reference to this paragraph, and Part III of the County Courts (Northern Ireland) Order 1980 (general civil jurisdiction) shall apply for the purposes of this paragraph in Northern Ireland.1954 c. 33 (N.I.).
S.I. 1980/397
(N.I. 3).
 Sheriff courts in Scotland 
     4.--(1) In Scotland, any sum which is due by way of contributions or by way of interest or penalty in respect of contributions may, without prejudice to any other remedy, be sued for and recovered from the person liable as a debt due to the Crown by proceedings commenced in the sheriff court in the name of an authorised officer.
 
    (2)  An authorised officer may conduct any proceedings under this paragraph, although not an advocate or solicitor.
 
    (3)  Paragraphs 2 and 3 above shall not apply in Scotland.
 
 General 
     5.--(1) Proceedings may be brought for the recovery of the total amount of Class 1 or Class 1A contributions which an employer has become liable to pay on a particular date and any sum due by way of interest or penalty in respect of those contributions without distinguishing the amounts which the employer is liable to pay in respect of each employee and without specifying the employees in question; and for the purposes of proceedings under any of paragraphs 2 to 4 above that total amount shall be one cause of action or one matter of complaint.
 
    (2)  Nothing in sub-paragraph (1) shall prevent the bringing of separate proceedings for the recovery of each of the several amounts of Class 1 or Class 1A contributions which the employer is liable to pay.")
 
  
Schedule 4
 
  
BY THE BARONESS HOLLIS OF HEIGHAM
 
     Page 38, leave out lines 14 to 23 and insert--
 
    ("(3)  Premises are liable to inspection under this section if an officer has reasonable grounds for believing that--
    (a)  any persons are employed there;
    (b)  a trade or business is being carried on from there;
    (c)  any records relating to a trade or business are kept there; or
    (d)  a personal or occupational pension scheme is being administered there,
but a private dwelling-house is not liable to inspection under this section unless an officer has reasonable grounds for believing that a trade or business is being carried on from the dwelling-house and that the trade or business is not also being carried on from premises other than a dwelling-house.")
 
  
Schedule 6
 
  
BY THE BARONESS HOLLIS OF HEIGHAM
 
     Page 47, line 30, at end insert--
 
    ("19A. After section 171 of the Pension Schemes Act 1993 there is inserted--
 
 Reports by Inland Revenue.     171A.--(1) The Inland Revenue shall prepare, either annually or at such times or intervals as may be prescribed, a report on the standards achieved by their officers in the making of decisions against which, by virtue of section 170(6), an appeal lies to an appeal tribunal constituted under Chapter I of Part I of the Social Security Act 1998.
 
    (2)  Any report under this section--
    (a)  may be included in any annual report by the Inland Revenue of which a copy is laid before each House of Parliament, or
    (b)  may be annexed to any report of the Secretary of State under section 81 of the Social Security Act 1998.
    (3)  A copy of every report under this section shall be laid before each House of Parliament, unless the report is included in, or annexed to, a report of which a copy is so laid."  ")
 
     Page 48, line 7, after ("decisions)") insert--
    ("(a)  in subsection (1), for "subsections (3) and (4)" there is substituted "subsection (3)", and
    (b)")  
 
     Page 50, leave out lines 11 to 20 
  
Schedule 8
 
  
BY THE BARONESS HOLLIS OF HEIGHAM
 
     Page 52, line 1, at end insert--
 
    ("2A. 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;".")
 
  
Schedule 9
 
  
BY THE BARONESS HOLLIS OF HEIGHAM
 
     Page 54, line 39, column 3, at end insert ("and in subsection (6) the word (2),".") 
  
In the Title
 
  
BY THE BARONESS HOLLIS OF HEIGHAM
 
     Line 6, after ("benefits;") insert ("to enable functions relating to any of those matters in respect of Northern Ireland to be transferred to the Secretary of State, the Commissioners of Inland Revenue or the Treasury;") 
 
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