Regulation 4 Amendment of paragraph 15 of Schedule 4

(1)

In sub-paragraph (1) of paragraph 15 of Schedule 4^f1 (specified amount of earnings-related contributions payable by the employer)—

(a)

for each iteration of “the Inland Revenue” substitute “HMRC^f2”;

(b)

after the words “upon consideration of the employer’s record of past payments” insert “whether of earnings-related contributions or of combined amounts,”;

(c)

after the words “specify the amount of earnings-related contributions” insert “or of a combined amount”.

(2)

After sub-paragraph (1) insert—

“(1A)
For the purposes of this paragraph “combined amount” is an amount which includes earnings-related contributions due under these regulations and one or more of the following—

(a)
tax due under the PAYE Regulations;

(b)
amounts due under the Income Tax (Construction Industry Scheme) Regulations 2005^f3;

(c)
payments of repayments of student loans due under the Education (Student Loans) (Repayment) Regulations 2000^f4.”.

(3)

In sub-pararaph (2)—

(a)

after the words “the specified amount” omit the words “of earnings-related contributions”;

(b)

in paragraph (a) after the words “earnings-related contributions” insert “or as including an amount of earnings-related contributions”; and

(c)

in paragraph (b) for “the Inland Revenue” substitute “HMRC”.

(4)

In sub-paragraph (3) for each iteration of “the Inland Revenue” substitute “HMRC”.

(5)

In sub-paragraph (4) for “the Inland Revenue “ substitute “HMRC”.

(6)

In sub-paragraph (5) for “the Inland Revenue” substitute “HMRC”.

(7)

In sub-paragraph (6) for each iteration of “the Inland Revenue” substitute “HMRC”.

(8)

In sub-paragraph (7)—

(a)

for each iteration of “the Inland Revenue” substitute “HMRC”;

(b)

after the words “satisfy the Inland Revenue, that the payment”, omit the words “of earnings-related contributions”; and

(c)

after the words “specified in the notice is”, insert “or includes”.

(9)

In sub-paragraph (8)—

(a)

for each iteration of “the Inland Revenue” substitute “HMRC”; and

(b)

after the words “certified by the Inland Revenue under it” insert “whether separately or as part of a combined amount”.

Annotations

Footnotes

f1: Paragraph 15 was amended by S.I. 2004/770.
f2: The definition of “HMRC” in paragraph 1(2) of Schedule 4, meaning Her Majesty’s Revenue and Customs, was inserted by S.I. 2007/1056.
f3: S.I. 2005/2045.
f4: S.I. 2000/944. Regulation 39 was amended by S.I. 2004/1175.