Regulation 30 Amendment of Regulation 28A of Schedule 1

(1)

Regulation 28A^f1 of Schedule 1 (interest on overdue earnings-related contributions, Class 1A contributions or Class 1B contributions) shall be amended as follows.

(2)

In the heading for the words “earnings-related contributions, Class 1A contributions or” there shall be substituted the words “earnings-related contributions or”.

(3)

In paragraph (1)(a) the words “or a Class 1A contribution which he is liable to pay in that year” shall be omitted.

(4)

In paragraph (2)—

(a)

for the words “an earnings-related contribution, a Class 1A contribution or” there shall be substituted the words “earnings-related contributions or”;

(b)

for the words “Regulation 26, 26A, 26C or 26D” there shall be substituted the words “Regulation 26, 26A or 26C”.

(5)

Paragraph 3(b)(ii) shall be omitted.

Annotations

Footnotes

f1: Regulation 28A was inserted by S.R. 1993 No. 130, regulation 2, and amended by S.R. 1999 No. 117, regulation 10(7).