52.Paragraphs 5 to 9, 12, 13, 16 to 19 amend references in relevant sections of CBA to reflect the transfer of contributions, SSP and SMP functions from the Secretary of State to the Inland Revenue.
NB: Sections 1, 17 and 18 CBA and paragraphs 4, 6, 7 and 8 of Schedule 1 CBA are also amended by Schedule 3 to this Act.
53.Paragraphs 10, 11, 14 and 15 stipulate that regulations made under powers in sections 161, 162, 170 and 171 CBA (special classes – e.g. servicemen and mariners) shall be made by the Secretary of State with concurrence of the Treasury.
54.Paragraph 17 states that the Secretary of State shall make any regulations under the power in Schedule 1, paragraph 6(5) CBA in concurrence with the Inland Revenue. This follows the precedent in the regulation-making powers for Class 4 contributions, also collected alongside income tax, for ensuring an operational input to DSS policy changes.
55.Paragraph 20 inserts a new paragraph 1A into Schedule 11 CBA which requires regulations under paragraph 1 of that Schedule to be made with the concurrence of the Treasury.
Commentary on Sections Social Security Contributions and Benefits Act 1992 (CBA)