Citation, commencement and interpretation

1.—(1) This Order may be cited as the Social Security Contributions (Transfer of Functions, etc.) (Specification of Contracts) Order 1999 and shall come into force on 1st April 1999.

(2) In this Order “the Act” means the Social Security Contributions (Transfer of Functions, etc.) Act 1999.

Application of section 22(5) of the Act in relation to specified contracts

2.  Subsection (5) of section 22 of the Act (which makes special provision with respect to rights and liabilities under certain contracts) shall have effect in place of subsection (3) of that section in relation to the contracts which are specified in the Schedule to this Order, by reference–

(a)in column (1) of that Schedule, to the person who (apart from the Secretary of State) is the party to the contract;

(b)in column (2) of that Schedule, to the date on which the contract was entered into; and

(c)in column (3) of that Schedule, to the subject-matter of the contract.

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THE SCHEDULESpecified Contracts

Explanatory Note

(This note is not part of the Order)

This Order provides that, in relation to certain contracts (specified in the Schedule to the Order) to which section 22 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (“the Act”) applies, subsection (5) of that section is to have effect in place of subsection (3).

Section 22 of the Act, under which certain functions of the Secretary of State are transferred to the Inland Revenue, is concerned with rights and liabilities under contracts for the supply of goods and services to the Secretary of State, where those contracts (or other contracts with which they are associated) relate only partly to functions transferred by the Act. Where section 22(5) applies to any contract, the rights and liabilities under it are transferred to the Inland Revenue.