6. In regulation 90H (mandatory electronic payment)(1) at the end add—
“(4) This regulation does not apply to a payment of contributions, whether primary or secondary, in respect of retrospective earnings where those earnings relate to a tax year which is closed (see paragraph 1(2) of Schedule 4) at the time the relevant retrospective contributions regulations come into force ”.
Part 7A (regulations 90A to 90R) of the Social Security (Contributions) Regulations 2001 was inserted by regulations 2 and 23 of S.I. 2004/770 with effect from 6th April 2004.