Explanatory note

These Regulations further amend the Social Security (Contributions) Regulations 1979, S.I. 1979 No. 591 (“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 Secretary of State for determination under section 17 of the Social Security Administration Act 1992 (c. 5), or an appeal on a point of law arising in connection with such a determination under section 18 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.