{
  "url": "https://openlegislation.uk/national-insurance-collection-of-graduated-contributions-amendment-regulations-1971/schedule-2/paragraph-8",
  "json_url": "https://openlegislation.uk/national-insurance-collection-of-graduated-contributions-amendment-regulations-1971/schedule-2/paragraph-8.json",
  "legislation": "uksi/1971/2050",
  "legislation_title": "The National Insurance (Collection of Graduated Contributions) Amendment Regulations 1971",
  "legislation_url": "https://openlegislation.uk/national-insurance-collection-of-graduated-contributions-amendment-regulations-1971",
  "path": "schedule/2/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": "Application of Part IV of Schedule 1",
  "text": "(1) The provisions of Part IV of Schedule 1 shall apply in relation to seamen subject to any necessary modifications and in particular to the modifications set out in the following paragraphs of this Regulation.\n(2) Paragraph (1) of Regulation 26 of Schedule 1 shall apply as if—\n(a) for the reference to payment of graduated contributions within 14 days of the end of every income tax month there were substituted a reference to payment of graduated contributions within the time limited in Regulation 6 of this Schedule; and\n(b) the words “other than amounts deductible by virtue of the proviso to paragraph (1) of Regulation 13 of this Schedule which he did not deduct” were omitted; and\n(c) the proviso were omitted.\n(3) Regulation 27 of Schedule 1 shall not apply, but the following provisions shall have effect where the employer fails to pay to the Collector within the time limited in Regulation 6 of this Schedule any amount of graduated contributions which he is liable under this Schedule to pay to the Collector, that is to say—\n(a) the production of the return made by the employer under Regulation 7 of this Schedule shall be sufficient evidence that the amount of graduated contributions shown in that return as deductible by the employer is one half of the amount which the employer is liable to pay to the Collector; and\n(b) if the amount of graduated contributions shown as deductible in the said return differs from the amount which the employer was entitled to deduct from the payments specified therein under the provision of this Schedule, a certificate of the Collector as to the amount properly deductible shall be sufficient evidence that that amount, and not the amount shown in the said return, is one half of the amount which the employer is liable to pay to the Collector; and any document purporting to be such a certificate as aforesaid shall be deemed to be such a certificate until the contrary is proved.\n(4) Regulation 29 of Schedule 1 shall not apply in the case of seamen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1971/2050/schedule/2/paragraph/8",
    "retrieved_at": "2026-10-29T22:37:02.957835+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}