Regulation 5 Amendment of principal Regulations
In regulation C3 (additional contributions for past period) —
the word “or”shall be inserted at the end of paragraph (2)(a);
paragraph (2)(c) and the word “or”preceding it shall be omitted;
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”).”;
paragraph (4) shall be omitted;
in paragraph (6) the word “and”shall be inserted at the end of sub-paragraph (d) and sub-paragraph (f) shall be omitted;
in paragraph (8) sub-paragraph (b) and the word “and”preceding it shall be omitted;
in paragraph (11) the words “or C”shall be omitted;
in paragraph (12) —
for the words “under this regulation”there shall be substituted the words “under paragraph (2)”; and
in sub-paragraph (c) the words “or C”shall be omitted;
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.”;
paragraphs (13A)f1 and (15) shall be omitted.
Annotations
Footnotes
- f1
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paragraph (13A) was inserted by S.I. 1993/114.