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Regulation 2 Amendment of regulation 1 of the principal Regulations

Original text. Later amendments are not shown.

In regulation 1(2) of the principal Regulations (citation, commencement and interpretation) for the definition of “due date” there shall be substituted the following definition—

  • ““due date” in Part IV of these regulations means in relation to any contribution which a person is—

    1. (a)

      liable to pay, the date by which payment falls to be made;

    2. (b)

      entitled but not liable to pay, the date 42 days after the end of the year in respect of which it is paid;”.