Regulation 5 Amendment of regulation 33A of the principal Regulations

(1)

Regulation 33A^f1 of the principal Regulations (repayment of Class 1A contributions) shall be amended as follows.

(2)

In paragraph (1)—

(a)

for the words from “the Department is satisfied” to “section 4A(6)(a), (b) or (c) of the Act, that” there shall be substituted the words “in the light of information provided to the Inland Revenue, it appears that”;

(b)

for the words “the Department shall repay” there shall be substituted the words “the Inland Revenue shall repay”.

(3)

For paragraph (2) there shall be substituted the following paragraph—

“(2)

The cases to which paragraph (1) of this regulation applies are those in which a person has paid a Class 1A contribution and—

(a)

in calculating the amount of the contribution, the person used information which later proves to have been inaccurate or incomplete; or

(b)

the employee who received the emolument in respect of which the contribution was payable is later found to have been a person not residing in the United Kingdom for the purposes of income tax at the time of receipt.”

(4)

In paragraph (3)—

(a)

for the words “the Department” in the first and third places where they occur there shall be substituted the words “the Inland Revenue”;

(b)

for the words “the Department is satisfied” there shall be substituted the words “the Inland Revenue are satisfied”.

Annotations

Footnotes

f1: Regulation 33A was inserted by S.R. 1992 No. 41, regulation 4, and amended by S.R. 1992 No. 280, regulation 2.