Section 4 Recovery of contributions where income tax recovery provisions not applicable.I1

United Kingdom

The provisions of Schedule 4 shall have effect with respect to the recovery of—

(a)

those Class 1, Class 1A F1and Class 1B contributions to which regulations under paragraph 6 F2or 7BZA of Schedule 1 to the M1Social Security Contributions and Benefits Act 1992 F3or paragraph 6 or 7BZA of Schedule 1 to the M2Social Security Contributions and Benefits (Northern Ireland) Act 1992 (power to combine collection of contributions with income tax) do not apply,

F4(aa)

those Class 2 contributions in relation to which—

(i)

the regulations mentioned in paragraph (a), and

(ii)

Part 6 of the Taxes Management Act 1970 (collection and recovery),

do not apply,

(b)

F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)

interest or penalties payable under regulations made under paragraph 7A F6. . . of Schedule 1 to F7the Social Security Contributions and Benefits Act 1992 or paragraph 7A . . . of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992F8, and

(d)

interest or penalties—

(i)

payable under regulations made under paragraph 7B of Schedule 1 to the Social Security Contributions and Benefits Act 1992 and to which regulations under paragraph 7BZA of that Schedule do not apply, or

(ii)

payable under regulations made under paragraph 7B of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and to which regulations under paragraph 7BZA of that Schedule do not apply.

Annotations

Textual amendments

F1: Words in s. 4(a) substituted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 24(a)
F2: Words in s. 4(a) inserted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 11, 13, Sch. 1 para. 5(2); S.I. 2004/1943, art. 5(v)
F3: Words in s. 4(a) inserted (11.11.1999) by 1999 c. 30, s. 81, Sch. 11 para. 31
F4: S. 4(aa) inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 24(b)
F5: S. 4(b) and preceding word repealed (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 11, 12, 13, Sch. 1 para. 5(3), Sch. 2; S.I. 2004/1943, arts. 5(v), 6(a)
F6: Words in S. 4(c) repealed (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 11, 12, 13, Sch. 1 para. 5(4), Sch. 2; S.I. 2004/1943, arts. 5(v), 6(a)(iii)
F7: Words in s. 4(c) substituted (11.11.1999) by 1999 c. 30, s. 81, Sch. 11 para. 31
F8: S. 4(d) and preceding word inserted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 11, 13, Sch. 1 para. 5(4); S.I. 2004/1943, art. 5(v)

Marginal citations

M1: 1992 c. 4.
M2: 1992 c. 7.

Commencement

I1: S. 4 wholly in force at 6.4.1999; s. 4 not in force at Royal Assent see s. 28(3); s. 4 in force for certain purposes at 1.4.1999 by S.I. 1999/527, art. 2(b), Sch. 2; s. 4 in force at 6.4.1999 in so far as not already in force by S.I. 1999/527, art. 2(c), Sch. 3