# The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004, Regulation 33


(1) Part 4 (assessment and direct collection) is amended as follows.
(2) In paragraph 31 (direct collection involving deductions working sheets)—
(a) for “Inspector”, “Collector”, and “Board”, wherever the words occur, substitute “ Inland Revenue ” (save as provided for in sub-paragraphs (f)(ii) and (g)(ii) below);
(b) in sub-paragraph (2), for “emoluments”, where it first occurs, substitute “ general earnings ”; and where it subsequently occurs, substitute “ earnings ”;
(c) in sub-paragraph (3), for “emoluments”, substitute “ general earnings ”;
(d) in sub-paragraph (4), for “emoluments” where it first occurs, substitute “ general earnings ”, and where it subsequently occurs, substitute “ earnings ”;
(e) in sub-paragraph (5), for “emoluments” where it first occurs, substitute “ general earnings ”, and where it subsequently occurs, substitute “ earnings ”;
(f) in sub-paragraph (6)—
(i) for “emoluments”, where it first occurs, substitute “ general earnings ”; and, where it subsequently occurs, substitute “ earnings ”; and
(ii) for “the Inspector or, if so required to the Collector, in such form as the Board may prescribe”, substitute “ the Inland Revenue, in such form as they may prescribe ”;
(g) in sub-paragraph (7)—
(i) for “Not later than 44 days after”, substitute “ Before 20th May following ”;
(ii) for “the Inspector or, if so required, to the Collector, in such form as the Board may prescribe” substitute “ the Inland Revenue, in such form as they may prescribe ”; and
(iii) for “emoluments” substitute “ general earnings ”.

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Source: https://www.legislation.gov.uk/uksi/2004/770/regulation/33 (the official version)
Page: https://openlegislation.uk/social-security-contributions-categorisation-of-earners-and-intermediaries-amendment-regulations-2004/regulation-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.