Regulation 18

In regulation 73 (Class 1A contribution due on cessation of business)—

(a)

in paragraph (1) for “emoluments” substitute “ general earnings ”;

(b)

in paragraph (2)—

(i)

after “14 days” insert “ or where payment is made by an approved method of electronic communications in respect of earnings paid after 5th April 2004, 17 days ”;

(ii)

for “income tax month”, in each place where it occurs, substitute “ tax month ”; and

(c)

in paragraph (4)—

F1(i)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii)

for “income tax month”, in each place where it occurs, substitute “ tax month ”; and

(iii)

in the definition of “relevant final tax month” (as amended by head (ii) of this sub-paragraph)—

(aa)

for “final payment of emoluments” substitute “ final payment of general earnings ”; and

(bb)

omit the words from “and for these purposes” to the end of the definition.

Annotations

Textual amendments

F1: Reg. 18(c)(i) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), reg. 1(4), Sch.