Paragraph 7 I1I2I3
Northern Ireland
In paragraph 6 of Schedule 1 to that Act (power to combine collection of contributions with tax), for sub-paragraph (4) there is substituted—
“(4)Where—
(a)a decision relating to contributions falls to be made under or by virtue of Article 7, 9 or 10 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999; and
(b)the decision will affect a person’s liability for, or the amount of, any interest due in respect of those contributions, regulations under sub-paragraph (1) above shall not require any such interest to be paid until the decision has been made.”.
Annotations
Commencement
- I1
Sch. 6 para. 7 not in force at made date, see art. 1
- I2
Sch. 6 para. 7 in force at 26.3.1999 for specified purposes by S.R. 1999/149, art. 2(b), Sch. 1 (with arts. 3-6)
- I3
Sch. 6 para. 7 in force at 6.4.1999 in so far as not already in force by S.R. 1999/149, art. 2(d), Sch. 3 (with arts. 3-6)