Regulation 4 Amendment of the Social Security (Contributions) Regulations 1979

Amend regulation 24 (application for certificates of exception etc.)^f1 in accordance with the following provisions of this regulation.

In paragraph (1) for “the Secretary of State, who, if he grants” substitute “the Inland Revenue, who, +if they grant”.

In paragraph (2) for “the Secretary of State” substitute “the Inland Revenue”.

In paragraph (3) for “the Secretary of State” substitute “the Inland Revenue” (twice).

In paragraph (5) for “the Secretary of State” substitute “the Inland Revenue” (three times).

For paragraph (6) substitute—

“(6)

The holder of a certificate of exception—

(a)

shall produce the certificate for inspection when called upon to do so by an officer of the Inland Revenue; and

(b)

shall, if he desires that the certificate be cancelled, give notice to the Inland Revenue either in writing or in such form and by such means of electronic communications as are approved, and the certificate shall then cease to have effect from such date as the Inland Revenue determine.”.