# The Social Security (Contributions) (Amendment No. 3) Regulations 2008, Regulation 6: Amendment of paragraph 17 of Schedule 4


(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”.
(2) In sub-paragraph (5) for “the Inland Revenue” substitute “HMRC”.
(3) After sub-paragraph (5) add—
“(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.
Sub-paragraph (5) shall apply, with any necessary modifications, to the certificate.
(7) For the purposes of this paragraph “combined amount” has the meaning given in paragraph 15(1A).”.

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Source: https://www.legislation.gov.uk/uksi/2008/636/regulation/6 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2008/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.