Regulation 7 Amendment of Schedule 1

(1)

Schedule 1 shall be amended in accordance with the following paragraphs of this regulation.

(2)

In regulation 13A (recording of Class 1A contributions)^f1 for “75 days”, substitute “105 days”.

(3)

In regulation 26C (payment of Class 1A contributions)^f2—

(a)

in paragraph (1)—

(i)

omit the words “and to the provisions of paragraph (2) of this Regulation”;

(ii)

for “19th June”, substitute “19th July”;

(b)

omit paragraph (2).

(4)

In—

(a)

regulation 27(2A) and (3)(b) (employer failing to pay earnings-related contributions or Class 1A contributions)^f3;

(b)

regulation 27B(1), (2)(a), (3) and (5) (specified amount of Class 1A contributions)^f4;

(c)

regulation 28(1)(b) (recovery of earnings-related contributions or Class 1A contribu tions)^f5;

(d)

regulation 32(5) (inspection of employer’s records)^f6,

omit the words “or (2)”.

Annotations

f1: Regulation 13A was inserted by regulation 13 of S.I. 1992/97 and amended by S.I. 1992/1440.
f2: Regulation 26C was inserted by regulation 15 of S.I. 1992/97 and amended by S.I. 1992/1440.
f3: Regulation 27 was substituted by regulation 2 of S.I. 1990/605 and amended by S.I. 1992/97 and 1440.
f4: Regulation 27B was inserted by regulation 17 of S.I. 1992/97 and amended by S.I. 1992/1440 and 1995/730.
f5: Regulation 28 was substituted by regulation 18 of S.I. 1992/97 and amended by S.I. 1992/1440.
f6: Regulation 32(5) was added by regulation 8 of S.I. 1981/82 and amended by S.I. 1984/77 and 1992/97.