Commentary on Sections Section 7: Retention of records etc
82.Subsection (1) amends paragraph 8(1) of Schedule 1 to the SSCBA 1992 inserting new paragraph (aa). It enables regulations to be made relating to the retention of records for purposes connected with the employment allowance.
83.Subsection (2) makes an equivalent provision of Northern Ireland inserting new paragraph (aa) into paragraph 8(1) of Schedule 1 to the SSCB(NI)A 1992.
84.Subsection (3) amends paragraph 26 of Schedule 4 to the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) inserting two new sub-paragraphs (4A) and (4B). It provides for the retention of documents or records relating to the employer’s qualification for the employment allowance, or the calculation of any amount that has been, or could be deducted, or paid on account of the employment allowance.
85.Subsection (4) provides that the amendment made by subsection (3) is to be treated as being made by the Treasury using the powers conferred by paragraphs 8(1)(aa) of Schedule 1 to the SSCBA 1992 (as inserted by subsection (1)) and paragraph 8(1)(aa) of Schedule 1 to the SSCB(NI)A 1992 (as inserted by subsection (2)).
86.Subsection (5) amends section 110ZA of the Social Security Administration Act 1992 so the information and inspection powers in Schedule 36 to the Finance Act 2008 apply for the purposes of checking the employment allowance.
87.Subsection (6) makes an equivalent amendment for Northern Ireland amending section 104ZA of the Social Security Administration (Northern Ireland) Act 1992.