Regulation 5 Amendment of paragraph 16 of Schedule 4

(1)

In sub-paragraph (1) of paragraph 16 of Schedule 4^f1 (recovery of earnings-related contributions or Class 1B contributions)—

(a)

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

(b)

in paragraph (a) after the words “he is treated as liable to the Inland Revenue” insert “whether separately or as part of a combined amount”.

(2)

In sub-paragraph (2) for the words “amount of tax” substitute “other component of a combined amount”.

(3)

In sub-paragraph (3) —

(a)

in paragraph (d) for the first occurrence of the word “tax” substitute “other component of a combined amount”;

(b)

at the end of paragraph (3) for the word “tax” substitute “other component of a combined amount”; and

(c)

for “the Inland Revenue” substitute “HMRC”.

(4)

In sub-paragraph (4)—

(a)

for the word “tax” substitute “other component of the combined amount”; and

(b)

for “the Inland Revenue” substitute “HMRC”.

(5)

In sub-paragraph (5)—

(a)

at the end of paragraph (b) omit the word “or”.

(b)

after paragraph (c ) add—

“(d)
amounts due under the Income Tax (Construction Industry Scheme) Regulations 2005; or

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

(6)

After sub-paragraph (5) add—

“(6)
For the purposes of this paragraph “combined amount” has the meaning given in paragraph 15(1A).”.

Annotations

Footnotes

f1: Paragraph 16 was amended by S.I. 2004/770