OpenLegislation

Regulation 5 Amendment of principal Regulations

Original text. Later amendments are not shown.

In regulation C3 (additional contributions for past period) —

(a)

the word “or”shall be inserted at the end of paragraph (2)(a);

(b)

paragraph (2)(c) and the word “or”preceding it shall be omitted;

(c)

after paragraph (2) there shall be inserted the following paragraph —

“(2A)

Subject to paragraphs (6), (7), (9) and (12A) the employer of a person to whom this regulation applies may elect to pay additional contributions in respect of the person in accordance with Part II of Schedule 4 (“Method B”).”;

(d)

paragraph (4) shall be omitted;

(e)

in paragraph (6) the word “and”shall be inserted at the end of sub-paragraph (d) and sub-paragraph (f) shall be omitted;

(f)

in paragraph (8) sub-paragraph (b) and the word “and”preceding it shall be omitted;

(g)

in paragraph (11) the words “or C”shall be omitted;

(h)

in paragraph (12) —

(i)

for the words “under this regulation”there shall be substituted the words “under paragraph (2)”; and

(ii)

in sub-paragraph (c) the words “or C”shall be omitted;

(i)

after paragraph (12) there shall be inserted the following paragraph —

“12A).

An election under paragraph (2A) must be made by giving written notice to the Secretary of State which —

(a)

is to specify the person in respect of whom it is made, and

(b)

is to specify the past period.”;

(j)

paragraphs (13A)f1 and (15) shall be omitted.

Annotations

Footnotes

f1

paragraph (13A) was inserted by S.I. 1993/114.