# The Social Security (Contributions) (Amendment No. 10) (Northern Ireland) Regulations 2000, Regulation 11: Amendments to the Social Security (Contributions) Regulations (Northern Ireland) 1979


In Schedule 1 in Regulation 32 (inspection of employer’s records) after paragraph (6) add—
“(7) Where an election has been made jointly by the secondary contributor and the employed earner for the purposes of paragraph 3B(1) of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992, paragraphs (1) to (1B) of this Regulation shall apply to the records which the secondary contributor is obliged by Regulation 13ZA to maintain and, for the purposes of that paragraph, those records shall be retained by him throughout the period for which the election is in force and for six years after the end of that period.”.

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Source: https://www.legislation.gov.uk/uksi/2000/2743/regulation/11 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-10-northern-ireland-regulations-2000/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.