OpenLegislation

Schedule 1 Supplementary Provisions Relating to Contributions of Classes 1, 1A, 1B, 2 , 3 and 3AF1F2

Northern Ireland

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. Class 1 contributions where earner employed in more than one employment
  2. Earnings not paid at normal intervals
  3. Method of paying Class 1 contributions
  4. Prohibition on recovery of employer’s contributions
  5. Transfer of liability to be borne by earner
  6. General provisions as to Class 1 contributions
  7. Class 1A contributions
  8. Class 1B contributions
  9. Power to combine collection of contributions with tax
  10. Special penalties in the case of certain returns
  11. Collection of contributions otherwise than through PAYE system
  12. Interest and penalties chargeable concurrently with Inland Revenue
  13. General regulation - making powers
  14. Sickness payments counting as remuneration

Annotations

Textual amendments

F1

Words in heading to Sch. 1 inserted (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 58(1); S.R. 1998/312, art. 2(d), Sch. Pt. III

F2

Words in Sch. 1 heading substituted (12.10.2015) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 21; S.I. 2015/1670, art. 2(b)