Regulation 20
Amend the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations (Northern Ireland) 2001f1 as follows.
In regulation 5(1) (treatment for the purpose of any contributory benefit of late paid primary Class 1 contributions where there was no consent, connivance or negligence by the primary contributor) after “to the satisfaction of” insert “an officer of”.
In regulation 6(1) (treatment for the purpose of any contributory benefit of contributions under the Act paid late through ignorance or error)—
after “to the satisfaction of” in sub-paragraph (b) insert “an officer of”;
for “the Inland Revenue may direct” substitute “an officer of the Inland Revenue may direct”; and
for “the Inland Revenue may consider” substitute “the officer considers”.