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

(1)

Amend regulation 78 (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 Secretary of State to that person” substitute “the Inland Revenue to that person”; and

(b)

for “in writing to the Secretary of State” 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 Secretary of State may from time to time determine, and”;

(b)

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

(c)

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