Regulation 31 Practices avoiding or reducing liability for contributionsF1
United Kingdom
If an officer of the Board is satisfied that—
a practice exists as to the making of irregular or unequal payments of earnings; and
by reason of the practice the liability for earnings-related contributions is avoided or reduced,
he may, and if requested to do so by either the earner or the secondary contributor shall, decide whether to issue a direction to secure that the same contributions are payable as would be payable if the practice were not followed.
A direction under paragraph (1)—
shall specify the date from which it is to have effect, which shall not be earlier than that on which it is given;
shall have effect until—
the direction is superseded by the giving of a further direction, or
an officer of the Board is satisfied that the practice has ceased, or has ceased to have the effect mentioned in paragraph (1)(b); and
shall be given to the earner and the secondary contributor concerned.
This is subject to the qualification in paragraph (3).
A direction under paragraph (1) need not be given to an earner if the officer of the Board is for any reason unable to ascertain his identity or whereabouts.
This regulation does not limit the operation of regulation 30.
Annotations
Textual amendments
- F1
Reg. 31 substituted (8.10.2002) by The Social Security (Contributions) (Amendment No. 3) Regulations 2002 (S.I. 2002/2366), regs. 1, 6
Notes on the whole SI
Textual amendments
- F1
See sections 3(2) and (5), 4(5) and (6), 116, 117, 118, 119 and 120 of the Social Security Contributions and Benefits Act 1992 (c. 4) (“the Act”) as amended respectively by paragraphs 3, 4, 22, 23, 24, 25 and 26 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”). The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) and the Social Security Administration (Northern Ireland) Act 1992 (c. 8) were transferred to the Department for Social Development by Article 8(b) of and Part II of Schedule 6 to the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).
- F2
See section 176(2)(b) of the Act.