# The Social Security (Contributions) (Amendment No. 8) (Northern Ireland) Regulations 2000, Regulation 20: Insertion of regulations 47L and 47M in the principal Regulations


After regulation 47K of the principal Regulations there shall be inserted the following regulations—
“Application of the Management Act to penalties for failure to make a return and incorrect returns
47L (1) Section 100 of the Management Act (determination of penalties by officer of Board) shall apply with any necessary modifications in relation to the determination of any penalty under regulation 47K of these Regulations as it applies to the determination of a penalty under the Taxes Acts.
(2) Section 100D of the Management Act (penalty proceedings before court) shall apply with any necessary modifications in relation to any proceedings for a penalty under regulation 47K of these Regulations as it applies in relation to proceedings for a penalty under the Taxes Acts.
(3) Section 104 of the Management Act (saving for criminal proceedings) shall apply with any necessary modifications in relation to the provisions of regulation 47K of these Regulations as it applies in relation to the provisions of the Taxes Acts.
(4) Section 105 of the Management Act (evidence in cases of fraudulent conduct) shall apply with any necessary modifications in relation to any proceedings for a penalty under regulation 47K of these Regulations, or on appeal against the determination of such a penalty, as it applies in relation to any proceedings for a penalty, or on appeal against the determination of a penalty, under the Management Act.
(5) In this regulation—
“the Management Act” means the Taxes Management Act 1970;
“the Taxes Acts” has the same meaning as in section 118(1) of the Management Act (interpretation).
Set-off of Class 1A contribution falling to be repaid against earnings-related contributions
47M (1) In the circumstances prescribed by paragraph (2) of this regulation, an amount in respect of a Class 1A contribution that falls to be repaid in accordance with these Regulations may be set off to the extent prescribed by paragraph (3) of this regulation against liabilities under these Regulations.
(2) The circumstances prescribed by this paragraph are where an employer has paid to the Inland Revenue in accordance with regulations 47 to 47L of these Regulations an amount in respect of Class 1A contributions which he was not liable to pay.
(3) The extent prescribed by this paragraph is that the employer shall be entitled to deduct the amount in respect of Class 1A contributions which he was not liable to pay from any payment in respect of secondary earnings-related contributions which he is subsequently liable to pay to a Collector under Regulation 26 of 26A of Schedule 1 to these Regulations for any income tax period in the same year.
(4) In this regulations “Collector”, “income tax period” and “year” have the same meanings as in Regulation 2(1) of Schedule 1 to these Regulations.”

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Source: https://www.legislation.gov.uk/uksi/2000/2208/regulation/20 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-8-northern-ireland-regulations-2000/regulation-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.