Regulation 90M Paragraph 22 return and specified paymentsF1F4
United Kingdom
In this Part—
F2“paragraph 22 return” means the return and accompanying information required by paragraph 22 of Schedule 4 (return by employer at the end of the year);
F3“specified payments” means payments of earnings-related contributions under paragraph 10 (payments made monthly by employer) or paragraph 11 (payments made quarterly by employer) of Schedule 4.
Annotations
Textual amendments
- F1
Pt. 7A inserted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 23
- F2
Words in reg. 90M substituted (13.8.2009) (with effect in accordance with reg. 1(4) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2009 (S.I. 2009/2028), regs. 1(2), 5(a)
- F3
Words in reg. 90M substituted (6.4.2010) (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721), regs. 1(2), 7
- F4
Reg. 90M heading substituted (13.8.2009) (with effect in accordance with reg. 1(4) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2009 (S.I. 2009/2028), regs. 1(2), 4
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.