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

S.R. 1996/152 · Made 4 April 1996 · Extends to Northern Ireland

Not fully up to date. 1 change made by later legislation has not yet been written into this text, which is revised to 19 April 1996.

See the changes not yet applied
ProvisionChangeMade by
RegulationsrevokedSocial Security (Contributions) 2001 Sch. 8 Pt. 2

SOCIAL SECURITY

Made 4th April 1996

Coming into operation 19th April 1996

The Department of Health and Social Services for Northern Ireland, in exercise of the powers conferred on it by paragraph 6 of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992f1 and of all other powers enabling it in that behalf, and with the concurrence of the Inland Revenue, hereby makes the following Regulations:

Annotations to the whole text

Footnotes

f1

1992 c. 7; paragraph 6 of Schedule 1 was amended by S.R. 1995 No. 69

Contents

  1. 1Citation and commencement
  2. 2Amendment of Schedule 1 to the Social Security (Contributions) Regulations
  3. Signature
  4. Explanatory note

1Citation and commencementI1

These Regulations may be cited as the Social Security (Contributions) (Amendment No. 4) Regulations (Northern Ireland) 1996 and shall come into operation on 19th April 1996.

2Amendment of Schedule 1 to the Social Security (Contributions) RegulationsI1

In Schedule 1 to the Social Security (Contributions) Regulations (Northern Ireland) 1979f1 (application of Income Tax (Employments) Regulations 1973f2 to earnings-related contributions and Class 1A contributions) 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, 26Df3, 27A, 27Bf4, 28A and 28Bf5 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

Sealed with the Official Seal of the Department of Health and Social Services for Northern Ireland on .

L.S.

D. A. Baker

Assistant Secretary

3rd April 1996

The Commissioners of Inland Revenue hereby concur.

S. C. T. Matheson

C. W. Corlett

Two of the Commissioners of Inland Revenue

4th April 1996

Explanatory note

(This note is not part of the Regulations.)

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

Regulation 2 inserts a new Regulation 34A into Schedule 1 to the principal Regulations. The new Regulation 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 make in relation to Northern Ireland only provision corresponding to provision contained in Regulations made by the Secretary of State for Social Security in relation to Great Britain and accordingly, by virtue of section 149(3) of, and paragraph 10 of Schedule 5 to, the Social Security Administration (Northern Ireland) Act 1992 (c. 8), are not subject to the requirement of section 149(2) of that Act for prior reference to the Social Security Advisory Committee.