1.These explanatory notes relate to the Social Security Contributions (Transfer of Functions, etc.) Act 1999. They have been prepared by the Department of Social Security (DSS) in order to assist the reader of the Act. They do not form part of the Act and have not been endorsed by Parliament.
2.The notes need to be read in conjunction with the Act. They are not, and are not meant to be, a comprehensive description of the Act. So where a section or part of a section does not seem to require any explanation or comment, none is given.
3.A glossary of abbreviations used in these notes is at annex A.
Introduction