Legislation: Part 3A of Schedule 4 to the Social Security (Contributions) Regulations 2001
Section 8(1)(m) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (the Transfer Act) makes provision for regulations to be made that prescribe decisions about National Insurance contributions (NIC) in addition to those listed in section 8(1)(a) to 8(1)(l) of the Transfer Act, see DANSP25800 for more information.
The Social Security (Contributions) (Amendment No 5) Regulations 2007 (SI 2007 No 2068) inserted Part 3A into Schedule 4 to the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004) (Part 3A) with effect from 6 August 2007. Part 3A contains provisions that allow HMRC to transfer NIC debts from the liable secondary contributor to another person. Part 3A applies to the United Kingdom, which includes Great Britain and Northern Ireland.
Article 7 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SR 1999 No 671), for application in Northern Ireland, is equivalent to section 8 of the Transfer Act.