Explanatory note

These Regulations further amend the Social Security (Contributions) Regulations (Northern Ireland) 1979, S.R. 1979 No. 186 (“the principal Regulations”).

Regulation 2 substitutes a new Regulation 28D in Schedule 1 to the principal Regulations. It removes the remission of interest where a question has been referred to the Department of Health and Social Services for Northern Ireland for determination under section 15 of the Social Security Administration (Northern Ireland) Act 1992 (c. 8), or an appeal on a point of law arising in connection with such a determination under section 16 has not been determined or finally disposed of, as the case may be. It provides for its remission in respect of an earnings-related Contribution, a Class 1A contribution and a Class 1B contribution where liability to pay interest arises as a result of an official error.