# The Social Security (Contributions) (Amendment No. 5) Regulations (Northern Ireland) 1996, Regulation 7: Amendment of Schedule 1 to the principal Regulations


(1) Schedule 1 to the principal Regulations (application of Income Tax (Employments) Regulations 1973 to earnings-related contributions and Class 1A contributions) shall be amended in accordance with paragraphs (2) to (4) of this regulation.
(2) In Regulation 13A (recording of Class 1A contributions) for “75 days” there shall be substituted “105 days”.
(3) In Regulation 26C (payment of Class 1A contributions)—
(a) in paragraph (1)—
(i) “the provisions of paragraph (2) of this Regulation and to” shall be omitted,
(ii) for “19th June” there shall be substituted “19th July”;
(b) paragraph (2) shall be omitted.
(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 contributions);
(d) Regulation 32(5) (inspection of employer’s records), “or (2)” shall be omitted.

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Source: https://www.legislation.gov.uk/nisr/1996/433/regulation/7 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-northern-ireland-1996/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.