SCHEDULE 11 Contributions and Pensions Administration

SCHEDULE 11 Contributions and Pensions Administration

Section 81

Social Security Contributions and Benefits Act 1992 (c 4)

1

The Contributions and Benefits Act is amended as follows.

2

In section 2 (categories of earners), for subsection (2A) there is substituted—

“(2A)     Regulations under subsection (2) above shall be made by the Treasury and, in the case of regulations under paragraph (b) of that subsection, with the concurrence of the Secretary of State.â€

3

In paragraph 8 of Schedule 1 (general regulation-making powers), at the end of sub-paragraph (1A) there is inserted “acting with the concurrence of the Inland Revenueâ€.

Social Security Administration Act 1992 (c 5)

4

The Administration Act is amended as follows.

5

In section 116 (legal proceedings), in subsection (5A) for the words from the beginning to “that section†there is substituted “In relation to proceedings for an offence under section 114 aboveâ€.

6

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7

In section 121E (supply of contributions etc information held by Inland Revenue), in subsection (1) after “statutory maternity pay†there is inserted “or functions under Part III of the Pensions Actâ€.

8

In section 121F (supply to Inland Revenue

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