Source: http://www.legislation.gov.uk/ukpga/2004/3
Timestamp: 2016-05-01 16:49:11
Document Index: 378304309

Matched Legal Cases: ['art 7', 'art. 26', 'art. 5', 'art. 613', 'art. 5', 'art. 5', 'art. 6', 'art 1', 'art. 6', 'art 2', 'art. 6']

Skip to main contentSkip to navigationlegislation.gov.ukThe National ArchivesHelpSite MapAccessibilityContact UsCymraegHomeAbout UsBrowse LegislationNew LegislationChanges To LegislationSearch LegislationSearch LegislationTitle: (or keywords in the title)Year:Number:Type:All Legislation (excluding draft)All Primary Legislation UK Public General Acts UK Local Acts Acts of the Scottish Parliament Acts of the National Assembly for Wales Measures of the National Assembly for Wales Church Measures Acts of the Northern Ireland Assembly Acts of the Old Scottish Parliament Acts of the English Parliament Acts of the Old Irish Parliament Acts of the Parliament of Great Britain Northern Ireland Orders in Council Measures of the Northern Ireland Assembly Acts of the Northern Ireland ParliamentAll Secondary Legislation UK Statutory Instruments Wales Statutory Instruments Scottish Statutory Instruments Northern Ireland Statutory Rules Church Instruments UK Ministerial Orders UK Statutory Rules and OrdersAll Draft Legislation UK Draft Statutory Instruments Scottish Draft Statutory Instruments Northern Ireland Draft Statutory RulesAll Impact Assessments UK Impact AssessmentsSearchAdvanced SearchNational Insurance Contributions and Statutory Payments Act 2004You are here:2004 c. 3Whole ActTable of ContentsContentExplanatory NotesMore ResourcesPreviousNextPlain ViewPrint OptionsWhat VersionLatest available (Revised)Original (As enacted)Advanced FeaturesShow Geographical Extent(e.g. England, Wales, Scotland, Northern Ireland)Show Timeline of ChangesOpening OptionsOpen whole ActOpen Act without schedulesOpen Schedules onlyMore ResourcesOriginal Print PDFRevised Version 30/11/2014View moreChanges to legislation:There are currently no known outstanding effects for the National Insurance Contributions and Statutory Payments Act 2004.Changes to LegislationRevised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.E+W+S+N.I.National Insurance Contributions and Statutory Payments Act 20042004 CHAPTER 3An Act to make provision relating to the payment and administration of national insurance contributions and the provision of information in connection with the payment of statutory sick pay and statutory maternity pay, and for connected purposes.[13th May 2004]Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—
Payment of Class 1 contributionsE+W+S+N.I.1Payment of Class 1 contributions: Great BritainE+W+S(1)Paragraph 3 of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (c. 4) (method of paying Class 1 contributions) is amended as follows.
2Payment of Class 1 contributions: Northern IrelandN.I.(1)Paragraph 3 of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) (method of paying Class 1 contributions) is amended as follows.
3Agreements and joint elections: Great BritainE+W+S(1)Schedule 1 to the Social Security Contributions and Benefits Act 1992 (c. 4) (supplementary provisions relating to Class 1 contributions) is amended as follows.
(e)in sub-paragraph (7)(b) for “on share option” to the end substitute “on relevant employment income if— (i)that income is within sub-paragraph (1A)(a) or (b) and the securities, or interest in securities, to which it relates were or was acquired after the withdrawal date, or
4Agreements and joint elections: Northern IrelandN.I.(1)Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) (supplementary provisions relating to Class 1 contributions) is amended as follows.
(5)For the purposes of subsection (4), “post-commencement employment income” means income which is relevant employment income within paragraph 3A(2B) of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) which, after the date of commencement of this section, counts as employment income for a tax year by virtue of Part 7 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1).
Method of recovery of contributions etcE+W+S+N.I.5Recovery of contributions, etc: Great BritainE+W+SF1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F1S. 5(1) omitted (6.4.2014) by virtue of Finance Act 2008 (c. 9), s. 129(4), Sch. 43 para. 11(c); S.I. 2014/906, art. 26Recovery of contributions, etc: Northern IrelandN.I.(1)For section 115A of the Social Security Administration (Northern Ireland) Act 1992 (c. 8) (recovery of contributions, etc) substitute—
Provision of informationE+W+S+N.I.7Class 1, 1A, 1B or 2 contributions: powers to call for documents etc: Great BritainE+W+SFor section 110ZA of the Social Security Administration Act 1992 (c. 5) (powers exercisable by officers of Inland Revenue) substitute—
“110ZAClass 1, 1A, 1B or 2 contributions: powers to call for documents etc(1)Section 20 of the Taxes Management Act 1970 (power to call for documents etc) applies (with sections 20B and 20BB) in relation to a person’s liability to pay relevant contributions as it applies in relation to a person’s tax liability (but subject to the modifications provided by subsection (2)).
8Class 1, 1A, 1B or 2 contributions: powers to call for documents etc: Northern IrelandN.I.For section 104ZA of the Social Security Administration (Northern Ireland) Act 1992 (c. 8) (powers exercisable by officers of Inland Revenue) substitute—
“104ZAClass 1, 1A, 1B or 2 contributions: powers to call for documents etc(1)Section 20 of the Taxes Management Act 1970 (power to call for documents etc) applies (with sections 20B and 20BB) in relation to a person’s liability to pay relevant contributions as it applies in relation to a person’s tax liability (but subject to the modifications provided by subsection (2)).
Statutory sick pay and statutory maternity payE+W+S+N.I.9Compliance regime for statutory sick pay and statutory maternity pay: Great BritainE+W+S(1)The Social Security Administration Act 1992 (c. 5) is amended as follows.
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Commencement InformationI1S. 9 wholly in force at 6.4.2005; s. 9 not in force at Royal Assent, see s. 13; s. 9(1)-(3) in force at 1.1.2005 and s. 9(4)(5) in force at 6.4.2005 by S.I. 2004/1943, arts. 3(a), 4(c)10Compliance regime for statutory sick pay and statutory maternity pay: Northern IrelandN.I.(1)The Social Security Administration (Northern Ireland) Act 1992 (c. 8) is amended as follows.
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Commencement InformationI2S. 10 wholly in force at 6.4.2005; s. 10 not in force at Royal Assent, see s. 13; s. 10(1)-(3) in force at 1.1.2005 and s. 10(4)(5) in force at 6.4.2005 by S.I. 2004/1943, arts. 3(b), 4(d)Miscellaneous and generalE+W+S+N.I.11Minor and consequential amendmentsE+W+S+N.I.Schedule 1 (which makes minor and consequential amendments) has effect.
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Commencement InformationI3S. 11 wholly in force at 6.4.2005; s. 11 not in force at Royal Assent, see s. 13; s. 11 in force for certain purposes at 1.9.2004 and s. 11 otherwise in force at 6.4.2005 by S.I. 2004/1943, art. 5(a){(b)}12Repeals and revocationsE+W+S+N.I.The enactments and instruments mentioned in Schedule 2 are repealed or revoked to the extent specified.
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Modifications etc. (not altering text)C1S. 12 wholly in force at 6.4.2005; s. 12 not in force at Royal Assent, see s. 13; s. 12 in force for certain purposes at 1.9.2004 and s. 12 in force otherwise at 6.4.2005 by S.I. 2004/1943, art. 613CommencementE+W+S+N.I.(1)The preceding provisions of this Act come into force in accordance with provision made by the Treasury by order.
SCHEDULESSection 11SCHEDULE 1E+W+S+N.I.Minor and consequential amendments1(1)The Social Security Contributions and Benefits Act 1992 (c. 4) is amended as follows.E+W+S+N.I.(2)In section 10A (Class 1B contributions), in subsection (4) for “6(2A) or 10(8A)” substitute “ 6(2) or 10(6) ”.(3)In section 18 (Class 4 contributions recoverable under regulations), in subsection (2)(b) after “6” insert “ or 7BZA ”.2(1)The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) is amended as follows.E+W+S+N.I.(2)In section 10A (Class 1B contributions), in subsection (4) for “6(2A) or 10(8A)” substitute “ 6(2) or 10(6) ”.(3)In section 18 (Class 4 contributions recoverable under regulations), in subsection (2)(b) after “6” insert “ or 7BZA ”.3(1)The Social Security Administration Act 1992 (c. 5) is amended as follows.E+W+S+N.I.(2)In section 111 (delay, obstruction etc of inspector)—(a)in subsection (3) after “by”, where it first occurs, insert “ virtue of ”, and(b)omit subsection (4).(3)In section 162 (destination of contributions)—(a)omit subsection (4ZA),(b)in subsection (4ZB) for “Subsections (4)(b) and (c) and (4ZA)” substitute “ Subsection (4)(b) and (c) ”, and(c)in subsection (4A) for “or 7B” substitute “ , 7B or 7BZA ”.Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Commencement InformationI4Sch. 1 para. 3 wholly in force at 6.4.2005; Sch. 1 para. 3 not in force at Royal Assent, see s. 13; Sch. 1 para. 3(1)(3) in force at 1.9.2004 and Sch. 1 para. 3(1)(2) in force at 6.4.2005 by S.I. 2004/1943, art. 5(a){(b)}4(1)The Social Security Administration (Northern Ireland) Act 1992 (c. 8) is amended as follows.E+W+S+N.I.(2)In section 105 (delay, obstruction etc of inspector)—(a)in subsection (3) after “by”, where it first occurs, insert “ virtue of ”, and(b)omit subsection (4).(3)In section 142 (destination of contributions)—(a)omit subsection (4ZA),(b)in subsection (4ZB) for “Subsections (4)(b) and (c) and (4ZA)” substitute “ Subsection (4)(b) and (c) ”, and(c)in subsection (4A) for “or 7B” substitute “ , 7B or 7BZA ”.Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Commencement InformationI5Sch. 1 para. 4 wholly in force at 6.4.2005; Sch. 1 para. 4 not in force at Royal Assent, see s. 13; Sch. 1 para. 4(1)(3) in force at 1.9.2004 and Sch. 1 para. 4(1)(4) in force at 6.4.2005 by S.I. 2004/1943, art. 5(a){(b)}5(1)Section 4 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (recovery of contributions where income tax recovery provisions not applicable) is amended as follows.E+W+S+N.I.(2)In paragraph (a) after each reference to “paragraph 6” insert “ or 7BZA ”.(3)Omit paragraph (b) and “and” immediately after it.(4)In paragraph (c) omit each reference to “or 7B” and at the end insert “, and (d)interest or penalties—
Section 12SCHEDULE 2E+W+S+N.I.Repeals and revocationsAnnotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Commencement InformationI6Sch. 2 wholly in force at 6.4.2005; Sch. 2 not in force at Royal Assent, see s. 13; Sch. 2 in force for certain purposes at 1.9.2004 and Sch. 2 in force otherwise at 6.4.2005 by S.I. 2004/1943, art. 6 Part 1 E+W+S+N.I.RepealsAnnotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Modifications etc. (not altering text)C2Sch. 2 wholly in force at 6.4.2005; Sch. 2 not in force at Royal Assent, see s. 13; Sch. 2 in force for certain purposes at 1.9.2004 and Sch. 2 in force otherwise at 6.4.2005 by S.I. 2004/1943, art. 6Short title and chapterExtent of repealTaxes Management Act 1970 (c. 9)In section 98, in column 2 of the Table, the entry for section 110ZA of the Social Security Administration Act 1992 and the entry for section 104ZA of the Social Security Administration (Northern Ireland) Act 1992.Social Security Contributions and Benefits Act 1992 (c. 4)In Schedule 1—
Child Support, Pensions and Social Security Act (Northern Ireland) 2000 (c. 4)In Schedule 6, paragraph 4(b). Part 2 E+W+S+N.I.RevocationsAnnotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Modifications etc. (not altering text)C3Sch. 2 wholly in force at 6.4.2005; Sch. 2 not in force at Royal Assent, see s. 13; Sch. 2 in force for certain purposes at 1.9.2004 and Sch. 2 in force otherwise at 6.4.2005 by S.I. 2004/1943, art. 6Title and referenceExtent of revocationSocial Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I.10))Article 59.Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671)In Schedule 3, paragraph 45(6).