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Regulation 14 Amendment of regulation 47F of the principal Regulations

Original text. Later amendments are not shown.

(1)

Regulation 47F of the principal Regulations (interest on an overdue direct payment Class 1A contribution) shall be amended as follows.

(2)

In the heading and in paragraph (1) the words “direct payment” shall be omitted.

(3)

For paragraph (5) there shall be substituted the following paragraph—

“(5)

For the purposes of this regulation, “the reckonable date” means the 19th July in the year immediately following the end of the year in respect of which the Class 1A contribution is payable to the Inland Revenue.”