The National Insurance Contribution Credits (Transfer of Functions) (Northern Ireland) Order 2010

• Citation: S.I. 2010/242
• Sections: 5

Section 1 Citation, commencement, interpretation and extent

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

(2) In this Order—

“the 1998 Order ” means the Social Security (Northern Ireland) Order 1998 ;

“ the Department ” means the Department for Social Development.

(3) This Order extends to Northern Ireland.

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 Department).

(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 (Northern Ireland) 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 of Part 2 of the 1998 Order (decisions and appeals) apply to a decision to which Article 2 applies as they apply to a decision of the Department mentioned in Article 9(1) of that Order (decisions by the Department).

(2) The provisions are—

(a) Article 10 (revision of decisions);

(b) Article 11 (decisions superseding earlier decisions);

(c) Article 12 (regulations with respect to decisions);

(d) Article 13 (appeal to appeal tribunal), except for paragraphs (4) and (5);

(e) Article 14 (redetermination, etc. of appeals by tribunal);

(f) Article 15 (appeal from tribunal to Commissioner), except for paragraphs (3)(c) and (4) to (6);

(g) Article 16 (procedure), except for paragraphs (4) and (5);

(h) Article 17 (finality of decisions);

(i) Article 18(1) (matters arising as respects decisions);

(j) Article 21 (suspension in prescribed circumstances);

(k) Article 22 (suspension for failure to furnish information, etc.), except for paragraph (4);

(l) Article 23 (termination in cases of failure to furnish information);

(m) Article 25 (decisions involving issues that arise on appeal in other cases);

(n) Article 26 (appeals involving issues that arise on appeal in other cases);

(o) Article 27 (restrictions on entitlement to benefit in certain cases of error);

(p) Article 28 (correction of errors and setting aside of decisions), except for paragraph (1A).

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 Department (other than in a reference to a decision of the Department under Article 9(1) of the 1998 Order) 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 Articles 21 to 23 of the 1998 Order.

(3) Paragraph 13 of Schedule 1 to the 1998 Order shall apply to a decision to which Article 2 applies and is to have effect as if references to the Department were references to the Commissioners for Her Majesty’s Revenue and Customs.

Section 5 Amendment of the Social Security Contributions and Benefits (Northern Ireland) Act

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