Article 11 I1

In regulation 4(1) of the Recovery of Social Security Contributions Due in Other Member States Regulations 2010 (interest for late payment of claims)^f1 for the words from “under section 178” to “inclusive” substitute—

“under—

(a)

section 178 of the Finance Act 1989 for the purposes of Class 1, 1A and 1B national insurance contributions, or

(b)

sections 101 and 103 of the Finance Act 2009 for the purposes of Class 4 national insurance contributions,

from the date of recognition until the date of payment inclusive.”