Regulation 10 Amendment of regulation 7 of the principal NI Regulations
In regulation 7 of the principal NI Regulations (date when certain contributions are to be treated as paid)—
(a)
for the words “regulation 5” there shall be substituted the words “regulation 6”; and
(b)
for the words “section 163(4)” there shall be substituted the words “section 163(6)” .