Search Legislation

The Social Security (Contributions) (Amendment No. 5) Regulations (Northern Ireland) 1996

What Version

 Help about what version
  • Latest available (Revised)
  • Original (As made)

Opening Options

 Help about opening options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Amendment of Schedule 1 to the principal Regulations

7.—(1) Schedule 1 to the principal Regulations (application of Income Tax (Employments) Regulations 1973(1) to earnings-related contributions and Class 1A contributions) shall be amended in accordance with paragraphs (2) to (4) of this regulation.

(2) In Regulation 13A(2) (recording of Class 1A contributions) for “75 days” there shall be substituted “105 days”.

(3) In Regulation 26C(3) (payment of Class 1A contributions)—

(a)in paragraph (1)—

(i)“the provisions of paragraph (2) of this Regulation and to” shall be omitted,

(ii)for “19th June” there shall be substituted “19th July”;

(b)paragraph (2) shall be omitted.

(4) In—

(a)Regulation 27(2A) and (3)(b)(4) (employer failing to pay earnings-related contributions or Class 1A contributions);

(b)Regulation 27B(1), (2)(a), (3) and (5)(5) (specified amount of Class 1A contributions);

(c)Regulation 28(1)(b)(6) (recovery of earnings-related contributions or Class 1A contributions);

(d)Regulation 32(5)(7) (inspection of employer’s records), “or (2)” shall be omitted.

(1)

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

(2)

Regulation 13A was inserted by S.R. 1992 No. 41 and amended by S.R. 1992 No. 280

(3)

Regulation 26C was inserted by S.R. 1992 No. 41 and amended by S.R. 1992 No. 280

(4)

Paragraphs (2A) and (3) were added and substituted respectively by S.R. 1992 No. 41 and amended by S.R. 1992 No. 280

(5)

Regulation 27B was inserted by S.R. 1992 No. 41 and amended by S.R. 1992 No. 280 and S.R. 1995 No. 91

(6)

Regulation 28 was substituted by S.R. 1992 No. 41 and amended by S.R. 1992 No. 280

(7)

Paragraph (5) was added by S.R. 1981 No. 30 and amended by S.R. 1984 No. 43 and S.R. 1992 No. 41

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources