Regulation 6 Amendment of the Social Security (Contributions) Regulations (Northern Ireland) 1979

(1)

Amend regulation 33 (return of Class 1 contributions paid at the non-contracted-out rate instead of the contracted-out rate) in accordance with the following provisions of this regulation.

(2)

In paragraph (1) for “the Department” substitute “the Inland Revenue”.

(3)

In paragraph (2)—

(a)

for “the last preceding paragraph” substitute “paragraph (1) of this regulation”;

(b)

for “or with his consent in writing,” substitute

“or with the earner’s consent given—

(a)

in writing; or

(b)

in such form, and by such means of electronic communications, as are approved,”.

(4)

In paragraph (3)—

(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”.