Paragraph 16 Recovery of earnings-related contributions or Class 1B contributions

any amount of earnings-related contributions which an employer is liable to pay F4HMRC for any ... tax period in accordance with paragraph 10 or 11 or which he is treated as liable to HMRC F5whether separately or as part of a combined amount for any ... tax period under paragraph 15; or

any amount of Class 1B contributions which an employer is liable to pay to the HMRC in respect of any year in accordance with paragraph 13(1),

earnings-related contributions which the employer is liable to pay to F8HMRC for any ... tax period;

Class 1B contributions which the employer is liable to pay to HMRC in respect of any year;

a combination of those classes of contributions as specified in heads (a) and (b); or

any of the contributions as specified in heads (a), (b), or (c) in addition to any F9other component of a combined amount which the employer is liable to pay to HMRC for any ... tax period,

proceedings under section 66 of the Taxes Management Act 1970 F11 (including proceedings under that section as applied by the provisions of this paragraph);

summary proceedings (including in Scotland proceedings in the sheriff court or in the sheriff’s small debt court),

earnings-related contributions which the employer is liable to pay for any ... tax period in respect of each of his several employees;

Class 1B contributions which the employer is liable to pay in respect of any year in respect of each of his several employees; F14...

tax which the employer is liable to pay for any ... tax period in respect of each of his several employees.

amounts due under the Income Tax (Construction Industry Scheme) Regulations 2005; or

payments of repayments of student loans due under the F16Education (Student Loans) (Repayment) Regulations 2009.