# The Social Security (Contributions) Amendment (No. 4) Regulations 1996

S.I. 1996/1047 · made 3 April 1996

These Regulations further amend the Social Security (Contributions) Regulations 1979 (“the principal Regulations”).

Made under: Social Security Contributions and Benefits Act 1992 (Section 1, Section 122, Section 175, Schedule 1 paragraph 6)

## Introductory text

SOCIAL SECURITY
Made 3rd April 1996
Laid before Parliament 3rd April 1996
Coming into force 19th April 1996
The Secretary of State for Social Security, with the concurrence of the Inland Revenue, in exercise of powers conferred by sections 1(4), 122(1) and 175(1) to (3) of, and paragraph 6 of Schedule 1 to, the Social Security Contributions and Benefits Act 1992 and of all other powers enabling him in that behalf, after agreement by the Social Security Advisory Committee that proposals to make these Regulations should not be referred to it, hereby makes the following Regulations:

## 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Social Security (Contributions) Amendment (No. 4) Regulations 1996 and shall come into force on 19th April 1996.
(2) In these Regulations “Schedule 1” means Schedule 1 to the Social Security (Contributions) Regulations 1979 (containing the provisions of the Income Tax (Employments) Regulations 1973 as (with extensions and modifications) they apply to earnings-related contributions and Class 1A contributions under the Social Security Contributions and Benefits Act 1992).

## 2 Insertion of regulation 34A into Schedule 1

In Schedule 1 after regulation 34 (succession to a business, etc.) there shall be inserted the following regulation—
“Payments by cheque
34A — For the purposes of regulations 26, 26A, 26C, 26D, 27A, 27B, 28A and 28B where—
(a) any payment to the Collector is made by cheque; and
(b) the cheque is paid on its first presentation to the banker on whom it is drawn,
the payment shall be treated as made on the day on which the cheque was received by the Collector, and “pay” , “paid” , “unpaid” and “overpaid” shall be construed accordingly.”.

## Signature

Signed by authority of the Secretary of State for Social Security.
Oliver Heald
Parliamentary Under-Secretary of State,
Department of Social Security
3rd April 1996
The Commissioners of Inland Revenue hereby concur.
A. M. W. Battishill
C. W. Corlett
Two of the Commissioners of Inland Revenue
3rd April 1996

## Explanatory note

(This note is not part of the Regulations)
These Regulations further amend the Social Security (Contributions) Regulations 1979 (“the principal Regulations”).
Regulation 2 inserts a new regulation (34A) into Schedule 1 to the principal Regulations which provides, in relation to the payment of earnings-related and Class 1A contributions and the calculation of interest on such contributions which are overdue or repaid, that where any such payment is made by cheque, it shall be treated as made on the day on which the cheque is received by the Collector of Taxes.
These Regulations do not impose any costs on business.

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Source: https://www.legislation.gov.uk/uksi/1996/1047 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-1996
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.