Regulation 5 Amendment of the Social Security (Contributions) Regulations (Northern Ireland) 1979

(1)

Amend regulation 32 (return of contributions) in accordance with the following provisions of this regulation.

(2)

In paragraph (1)^f1—

(a)

for “by the Department” substitute “by the Inland Revenue”; and

(b)

for “in writing to the Department” substitute “to the Inland Revenue either in writing or in such form and by such means of electronic communications as are approved”.

(3)

In paragraph (2)^f2 for “the said regulation 17 and the Department has” substitute “regulation 17 of these Regulations and the Inland Revenue have”.

(4)

In paragraph (2A)^f3 for “the said regulation 17 and the Department has” substitute “regulation 17 of these Regulations and the Inland Revenue have”.

(5)

In paragraph (4)^f4 for “the said regulation 17” substitute “regulation 17 of these Regulations”.

(6)

In paragraph (5)—

(a)

for “the Department”, in the first and third places where it occurs, substitute “the Inland Revenue”; and

(b)

for “the Department is” substitute “the Inland Revenue are”.

Annotations

Footnotes

f1: Paragraph (1) has been amended: the relevant amendment is that made by regulation 11(a) of S.R. 1984 No. 43, regulation 3 of S.R. 1992 No. 41, regulation 6 of S.R. 1999 No. 117 and regulation 12(a) of S.R. 1999 No. 118.
f2: Paragraph (2) was amended by regulation 3(a) of S.R. 1988 No. 204, regulation 4(2)(a) of S.R. 1996 No. 433 and regulation 12(b) and (c) of S.R. 1999 No. 118.
f3: Paragraph (2A) was inserted by regulation 3(b) of S.R. 1988 No. 204 and amended by regulation 4(3) of S.R. 1996 No. 433.
f4: Paragraph (4) was amended by regulation 6 of S.R. 1987 No. 468.