Citation and interpretation1
1
This Order may be cited as the Social Security Act 1998 (Commencement No. 1) Order 1998.
2
In this Order, except where the context otherwise requires, references to sections and Schedules are references to sections of and Schedules to the Social Security Act 1998.
Appointed days2
Subject to article 3 below, the day appointed for the coming into force of—
a
the provisions of the Social Security Act 1998 which are specified in Part I of the Schedule to this Order is 8th September 1998;
b
the provisions of that Act which are specified in Part II of the Schedule to this Order, in so far as they authorise the making of Regulations or Orders, is 8th September 1998;
c
the provisions of that Act which are specified in Part III of the Schedule to this Order, in so far as they are not already in force, is 6th April 1999;
d
section 73 (statutory sick pay not precluded by maternity allowance), Schedule 8 in respect of the repeal in the Social Security Contributions and Benefits Act 19922, Schedule 11, paragraph 2(d), of the words “(ii) she was entitled to a maternity allowance, or” and section 86(2) in so far as it refers to that repeal, is 6th April 1999;
e
section 75 (overpayments out of social fund) is 5th October 1998.
Saving3
Notwithstanding the appointment of 8th September 1998 for the coming into force of section 59(5) and (6), section 88 of the Taxes Management Act 19703 shall continue to have effect with respect to the levy of Class 4 national insurance contributions with income tax, where—
a
an assessment has been made for the purpose of making good to the Crown a loss of tax wholly or partly attributable to—
i
a failure to give a notice, make a return or produce or furnish a document or other information required by or under the Taxes Acts, or
ii
an error in any information, return, accounts or other document delivered to an inspector or other officer of the Board of Inland Revenue; and
b
that assessment is in respect of the tax year 1996—1997 in respect of a partnership whose trade, profession or business was set up and commenced before 6th April 1994.
Signed by authority of the Secretary of State for Social Security.