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Regulation 12 Amendment of the Social Security (Contributions) Regulations (Northern Ireland) 1979

Original text. Later amendments are not shown.

(1)

Amend regulation 77 (return of special Class 4 contributions paid in error) in accordance with the following provisions of this regulation.

(2)

In paragraph (1)—

(a)

for “the Department to that person” substitute “the Inland Revenue to that person”; and

(b)

for “in writing to the Department” substitute “to the Inland Revenue in writing or in such other form and manner as the Inland Revenue may allow”.

(3)

In paragraph (3)—

(a)

omit “in such form and in such manner as the Department may from time to time determine, and”;

(b)

for “is satisfied” substitute “are satisfied”; and

(c)

for “the Department” (in the other two places where it occurs) substitute “the Inland Revenue”.