The Social Security (Contributions) (Amendment No. 4) Regulations (Northern Ireland) 1996

Amendment of Schedule 1 to the Social Security (Contributions) Regulations

2.  In Schedule 1 to the Social Security (Contributions) Regulations (Northern Ireland) 1979(1) (application of Income Tax (Employments) Regulations 1973(2) to earnings-related contributions and Class 1A contributions) after Regulation 34 (succession to a business, etc.) there shall be inserted the following Regulation—

“Payments by cheque

34A.   For the purposes of Regulations 26, 26A, 26C, 26D(3), 27A, 27B(4), 28A and 28B(5) where—

(a) any payment to the Collector is made by cheque; and

(b) the cheque is paid on its first presentation to the banker on whom it is drawn,

the payment shall be treated as made on the day on which the cheque was received by the Collector; and “pay”, “paid”, “unpaid” and “overpaid” shall be construed accordingly.”.

(1)

S.R. 1979 No. 186; relevant amending regulations are S.R. 1985 No. 59, S.R. 1990 No. 110, S.R. 1991 No. 310, S.R. 1992 Nos. 41 and 280, S.R. 1993 No. 130, S.R. 1995 No. 91 and S.R. 1996 No. 30

(2)

S.I. 1973/334; this and its subsequent amending instruments were consolidated as S.I. 1993/744

(3)

Regulations 26 and 26A were substituted by S.R. 1991 No. 310 and amended by S.R. 1995 No. 91 and S.R. 1996 No. 30; Regulation 26C was inserted by S.R. 1992 No. 41 and amended by S.R. 1992 No. 280; Regulation 26D was inserted by S.R. 1992 No. 280

(4)

Regulation 27A was inserted by S.R. 1985 No. 59 and amended by S.R. 1990 No. 110, S.R. 1991 No. 310 and S.R. 1995 No. 91; Regulation 27B was inserted by S.R. 1992 No. 41 and amended by S.R. 1992 No. 280 and S.R. 1995 No. 91

(5)

Regulations 28A and 28B were inserted by S.R. 1993 No. 130