The National Insurance Contribution Credits (Transfer of Functions) Order 2009

• Citation: S.I. 2009/1377
• Sections: 5

Section 1 Citation, commencement and extent

(1) This Order may be cited as the National Insurance Contribution Credits (Transfer of Functions) Order 2009 and shall come into force on 6th April 2010.

(2) This Order extends to England and Wales and to Scotland.

Section 2 Transfer of functions

(1) The decisions to which this article applies are to be made by the Commissioners for Her Majesty’s Revenue and Customs (rather than the Secretary of State).

(2) This article applies to any decision which relates to the crediting of Class 3 contributions for a week falling after 6th April 2010 under section 23A(2) of the Social Security Contributions and Benefits Act 1992 (contributions credits for relevant carers) by virtue of the contributor concerned being a relevant carer in respect of that week under—

(a) section 23A(3)(a) (persons awarded child benefit in respect of a child under the age of 12);

(b) section 23A(3)(b) (foster parents, within the meaning of regulations); or

(c) regulations providing, for the purposes of section 23A(3)(c) (other persons engaged in caring, within the meaning given by regulations), that a person is engaged in caring in any week if that person is the partner of a person to whom section 23A(3)(a) applies.

Section 3 Decisions and appeals

(1) The following provisions of Chapter 2 (social security decisions and appeals) of Part 1 (decisions and appeals) of the Social Security Act 1998 apply to a decision to which article 2 applies as they apply in relation to a decision of the Secretary of State mentioned in section 8(1) (decisions by the Secretary of State) of that Act.

(2) The provisions are—

(a) section 9 (revision of decisions);

(b) section 10 (decisions superseding earlier decisions);

(c) section 11 (regulations with respect to decisions);

(d) section 12 (appeal to First-tier Tribunal), except for subsections (4) and (5);

(e) section 13 (redetermination etc of appeals by tribunal);

(f) section 14 (appeal from First-tier Tribunal to Upper Tribunal), except for subsections (3)(c) and (4) to (6);

(g) section 15 (applications for permission to appeal against a decision of the Upper Tribunal);

(h) section 15A (functions of Senior President of Tribunals);

(i) section 16 (procedure), except for subsections (4) and (5);

(j) section 17 (finality of decisions);

(k) section 18 (matters arising as respects decisions), except for subsection (2);

(l) section 21 (suspension in prescribed circumstances);

(m) section 22 (suspension for failure to furnish information etc.), except for subsection (4);

(n) section 23 (termination in cases of failure to furnish information);

(o) section 25 (decisions involving issues that arise on appeal in other cases);

(p) section 26 (appeals involving issues that arise on appeal in other cases);

(q) section 27 (restrictions on entitlement to benefit in certain cases of error);

(r) section 28 (correction of errors and setting aside of decisions), except for subsection (1A); and

(s) section 39ZA (certificates).

Section 4 Decisions and appeals

(1) In the application of the provisions listed in article 3(2) to a decision to which article 2 applies, any reference to the Secretary of State (other than in a reference to a decision of the Secretary of State under section 8(1)) is to have effect as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

(2) Paragraph (1) does not apply to references contained in sections 21 to 23.

Section 5 Amendment of the Social Security Contributions and Benefits Act 1992

In section 23A(4)(b) of the Social Security Contributions and Benefits Act 1992, after “the Secretary of State” insert “or to the Commissioners for Her Majesty’s Revenue and Customs”.