# The Social Security (Contributions) Amendment (No. 6) Regulations 1992, Regulation 13: Amendment of Regulation 30 in Schedule 1


(1) Regulation 30 in Schedule 1 (return by employer at end of year) shall be amended in accordance with the following paragraphs of this regulation.
(2) For head (ii) of paragraph (1)(c) there shall be substituted the following head–
“(ii) the total amounts for the year shown under each of the heads (i) and (ii) severally of Regulation 13(6)(c) of these Regulations, and”.
(3) For sub-paragraphs (g) and (h) of paragraph (1) there shall be substituted the following sub-paragraphs–
“(g) the total amounts for the year shown under each of the heads (vii) and (viii) severally of Regulation 13(6)(b) of these Regulations rounded down to the next whole pound if not already whole pounds,
(h) the amount of any Class 1A contribution payable in respect of the year immediately preceding the year to which the return relates, shown in the return under the appropriate category letter and separately from the total amounts under head (iii) of Regulation 13(6)(b) of these Regulations and from any amount under sub-paragraph (i) of this paragraph, and
(i) in the case of an employer to whom Regulation 26D(5)(a) applies, the amount of any Class 1A contribution payable in respect of the year to which the return relates, shown in the return under the appropriate category letter and separately from the total amounts under head (iii) of Regulation 13(6)(b) of these Regulations and from any amount under sub-paragraph (h) of this paragraph.”.
(4) In paragraph (6)–
(a) for the words “any Class 1A contributions which he is liable to pay in respect of the year immediately preceding that year” there shall be substituted the words “any Class 1A contributions which he is liable to pay in respect of the year immediately preceding the year in question, or, in the case of an employer to whom Regulation 26D(5)(a) applies, in respect of the year in question”;
(b) in sub-paragraph (a) for the words “earnings-related contributions remaining unpaid for that year” there shall be substituted the words “earnings-related contributions remaining unpaid for the year in question”; and
(c) in sub-paragraph (b) for the words “Class 1A contributions remaining unpaid in respect of the year immediately preceding that year” there shall be substituted the words “Class 1A contributions remaining unpaid in respect of the year immediately preceding the year in question and, in the case of an employer to whom Regulation 26D(5)(a) applies, in respect of the year in question”.

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Source: https://www.legislation.gov.uk/uksi/1992/1440/regulation/13 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-6-regulations-1992/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.