{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2008/regulation-6",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2008/regulation-6.json",
  "legislation": "uksi/2008/636",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 3) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2008",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendment of paragraph 17 of Schedule 4",
  "text": "(1) In sub-paragraph (2) of paragraph 17 of Schedule 4 (interest on overdue earnings-related contributions or Class 1B contributions) for “the Inland Revenue” substitute “HMRC”.\n(2) In sub-paragraph (5) for “the Inland Revenue” substitute “HMRC”.\n(3) After sub-paragraph (5) add—\n“(6) HMRC may prepare a certificate certifying the total amount of interest payable in respect of the whole or any component of a combined amount without specifying what component of the combined amount the interest relates to.\nSub-paragraph (5) shall apply, with any necessary modifications, to the certificate.\n(7) For the purposes of this paragraph “combined amount” has the meaning given in paragraph 15(1A).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 17 was amended by S.I.. 2004/770 and 207/1056."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/636/regulation/6",
    "retrieved_at": "2026-10-29T03:34:35.631001+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."
}