uksi/2022/384 — The Social Security Contributions (Statutory Parental Bereavement Pay) (Amendment of Extent) (Northern Ireland) Regulations 2022

2022 No. 384 Social Security, Northern Ireland The Social Security Contributions (Statutory Parental Bereavement Pay) (Amendment of Extent) (Northern Ireland) Regulations 2022 Made at 11.13 a.m. on 28th March 2022 Laid before Parliament at 3.00 p.m. on 28th March 2022 Coming into force 6th April 2022 These Regulations are made by the Treasury and the Commissioners for Her Majesty’s Revenue and Customs. The powers exercised by the Treasury are those conferred by sections 3(2) and 171(3), (4) and (10) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (“ the 1992 Act ”). The Department for Communities concurs in relation to the exercise of powers in section 3(2) of the 1992 Act. The powers exercised by the Commissioners for Her Majesty’s Revenue and Customs are those conferred by section 171(3), (4) and (10) of, and paragraph 6(1) of Schedule 1 to, the 1992 Act, and articles 8(1), 10, 12 and 23(5) and (7) of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (“ the 1999 Order ”), and now exercisable by them. The Lord Chancellor concurs in relation to the exercise of powers in article 12 of the 1999 Order. Citation and commencement 1 These Regulations may be cited as the Social Security Contributions (Statutory Parental Bereavement Pay) (Amendment of Extent) (Northern Ireland) Regulations 2022 and come into force on 6th April 2022. The Social Security Contributions (Decisions and Appeals) Regulations 1999 2 The amendments made to the Social Security Contributions (Decisions and Appeals) Regulations 1999 by the Social Security Contributions (Decisions and Appeals) (Amendment) Regulations 2020 extend to Northern Ireland. The Social Security (Contributions) Regulations 2001 3 The amendments made to the Social Security (Contributions) Regulations 2001 by the Social Security (Contributions) (Amendment) Regulations 2020 extend to Northern Ireland. Alan Mak Rebecca Harris Two of the Lords Commissioners of Her Majesty’s Treasury At 11.13 a.m. on 28th March 2022 Angela MacDonald Justin Holliday Two of the Commissioners for Her Majesty’s Revenue and Customs At 10.35 a.m. on 28th March 2022 I concur with the making of these Regulations as indicated in the preamble. Signed by the authority of the Lord Chancellor. Tom Pursglove Parliamentary Under Secretary of State Ministry of Justice 25th March 2022 The Department for Communities concurs. Sealed with the Official Seal of the Department for Communities on 25th March 2022 Anne McCleary A senior officer of the Department for Communities EXPLANATORY NOTE (This note is not part of the Regulations) Section 2 of the Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5) inserted a new Part 12ZD into the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) . This introduced the right to statutory parental bereavement pay in Northern Ireland. These Regulations provide that the amendments made in the Social Security Contributions (Decisions and Appeals) (Amendment) Regulations 2020 and the Social Security (Contributions) (Amendment) Regulations 2020 extend to Northern Ireland to bring Northern Ireland in line with Great Britain. A Tax Information and Impact Note has not been prepared for these Regulations as they are part of a package of legislative measures and the relevant impact assessments are “Parental Bereavement Leave and Pay Regulatory Impact Assessment” and “Rural Needs Impact Assessment” which were published in June 2020. A copy of both impact assessments are available at: https://www.economy-ni.gov.uk/consultations/parental-bereavement-leave-and-pay . A paper copy of the impact assessments can be obtained by e-mailing pblpconsultation@economy-ni.gov.uk .