Regulation 72 Provisions relating to a Class 1A contribution due on succession to business

United Kingdom

(1)

Paragraphs (2) and (3) apply in relation to the payment of a Class 1A contribution if—

(a)

there is a change in the employer who is liable to pay F1 F2... earnings to or for the benefit of all the persons who are employed in a business in respect of their employment in that business; and

(b)

the employees in question are those who ceased to be employed in that business before the change of employer occurred.

(2)

Not later than 14 days F3or, where payment is made by an approved method of electronic communications in respect of earnings paid after 5th April 2004, 17 days after the end of the relevant final F4tax month, the employer shall pay to the Board—

(a)

any Class 1A contribution referred to in paragraph (1) in respect of the relevant final year; and

(b)

where the relevant final tax month is the month beginning on 6th April, 6th May or 6th June, any Class 1A contribution referred to in paragraph (1) in respect of the year immediately preceding the relevant final year.

(3)

The employer shall include the amount of any Class 1A contribution which is payable in accordance with paragraph (2)(a) in the return required by regulation 80(1) for the relevant final year.

(4)

In this regulation—

“business” includes any trade, concern or undertaking;
“emoluments” means so much of a person’s remuneration or profits derived from employed earner’s employment as constitutes earnings for the purposes of the Act; and
“employer” means the employer before the change referred to in paragraph (1)(a);
F5...
“relevant final F6tax month” means the tax month in which the employer has made any payments of emoluments which were, by reason of the change of employer referred to in paragraph (1)(a) in respect of the employment of all those persons who were employed by him in that tax month, the F7final payment of F8... earnings to be made by him in the year in which those payments were made; F9...
“relevant final year” means the year in which the relevant final income tax month occurs.

Annotations

Textual amendments

F1: Words in reg. 72(1)(a) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 17(a)
F2: Word in reg. 72(1)(a) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 8(a)
F3: Words in reg. 72(2) inserted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 17(b)(ii)
F4: Words in reg. 72(2) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 17(b)(i)
F5: Words in reg. 72(4) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 8(b)(i)
F6: Words in reg. 72(4) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 17(c)(ii)
F7: Words in reg. 72(4) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 17(c)(aa)(iii)
F8: Word in reg. 72(4) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 8(b)(ii)
F9: Words in reg. 72(4) omitted (6.4.2004) by virtue of The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 17(c)(bb)(iii)

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.