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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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HM Revenue & Customs
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Legislation: Meaning of statutes, statutory instruments and statutory rules

DANSP01200 tells you where you can find legislation which includes statutes, statutory instruments and statutory rules.

Statutes include

  • Acts of Parliament (Great Britain),
  • Acts of the Northern Ireland Assembly,
  • Acts of the Scottish Parliament.

Statutory instruments are a form of delegated or secondary legislation, the power to make such legislation will be contained in a statute. They include Regulations, for example the Social Security Contributions (Decisions and Appeals) Regulation 1999 (SI 1999 No 1027).

Statutory Rules are made in Northern Ireland and are a form of delegated or secondary legislation, for example the Social Security The Statutory Maternity Pay (Compensation of Employers) (Amendment) Regulations (Northern Ireland) 1999 (SR 1999 No 65).