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

S.R. 1996/152 · made 4 April 1996 · revised to 19 April 1996

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

Made under: Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Schedule 1 paragraph 6)

## Introductory text

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 1992 and of all other powers enabling it in that behalf, and with the concurrence of the Inland Revenue, hereby makes the following Regulations:

## 1 Citation and commencement

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.

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

In Schedule 1 to the Social Security (Contributions) Regulations (Northern Ireland) 1979 (application of Income Tax (Employments) Regulations 1973 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, 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

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.

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Source: https://www.legislation.gov.uk/nisr/1996/152 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-northern-ireland-1996
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.