# The Social Security (Contributions) Amendment (No. 5) Regulations 1996, 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) for “75 days”, substitute “105 days”.
(3) In regulation 26C (payment of Class 1A contributions)—
(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);
(b) regulation 27B(1), (2)(a), (3) and (5) (specified amount of Class 1A contributions);
(c) regulation 28(1)(b) (recovery of earnings-related contributions or Class 1A contribu tions);
(d) regulation 32(5) (inspection of employer’s records),
omit the words “or (2)”.

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Source: https://www.legislation.gov.uk/uksi/1996/2407/regulation/7 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-1996/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.