Regulation 6 Amendment of the Social Security (Contributions) Regulations 2001

In regulation 90H (mandatory electronic payment)^f1 at the end add—

“(4)

This regulation does not apply to a payment of contributions, whether primary or secondary, in respect of retrospective earnings where those earnings relate to a tax year which is closed (see paragraph 1(2) of Schedule 4) at the time the relevant retrospective contributions regulations come into force ”.