{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29LH",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29LH.json",
  "legislation": "uksi/2001/1004",
  "legislation_title": "The Social Security (Contributions) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-regulations-2001",
  "path": "schedule/4/paragraph/29LH",
  "kind": "paragraph",
  "number": "29LH",
  "heading": "Application of Part 6 of TMA",
  "text": "Part 6 of the Taxes Management Act 1970 (collection and recovery) applies as if—\n(a) the amount of the deemed employer NICs debt were income tax charged on the relevant person,\n(b) the recovery notice were an assessment, and\n(c) the giving of the recovery notice were the matter complained of for the purposes of section 65(3) of that Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 4 Pt. 3AA inserted (6.4.2021 immediately after S.I. 2020/1150 comes into force) by The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/1220), regs. 1(2), 3(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/schedule/4/paragraph/29LH",
    "retrieved_at": "2026-10-29T07:54:35.441483+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}