# The Social Security (Contributions) Regulations 2001, Paragraph 29LH: Application of Part 6 of TMA


Part 6 of the Taxes Management Act 1970 (collection and recovery) applies as if—
(a) the amount of the deemed employer NICs debt were income tax charged on the relevant person,
(b) the recovery notice were an assessment, and
(c) the giving of the recovery notice were the matter complained of for the purposes of section 65(3) of that Act.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/4/paragraph/29LH (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29LH
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.