# The Social Security (Contributions) (Amendment No. 5) Regulations (Northern Ireland) 1993, Note: 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 4 new Regulations into Schedule 1 to the principal Regulations—
(a) Regulation 28A provides for interest to be payable on Class 1 contributions unpaid after the 14th day after the end of the tax year in respect of which they were due and on Class 1A contributions unpaid after the 14th day after the end of the tax year in which they were due to be paid;
(b) Regulation 28B provides for interest to be payable to employers who have overpaid Class 1 or Class 1A contributions, where the repayment of those contributions is made more than a year after the end of the year in respect of which the payment was originally made;
(c) Regulation 28C provides for interest paid by an employer to be repaid to him in certain circumstances and Regulation 28D provides for interest to be remitted in certain circumstances.
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, 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/1993/130/note (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-northern-ireland-1993/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.