SCHEDULES

SCHEDULE 9 Further consequential amendments

Social Security Contributions and Benefits Act 1992 (c. 4)

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1

Paragraph 7B of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (collection of contributions) is amended as follows.

2

In the italic heading immediately preceding the paragraph, for “by Secretary of State” there is substituted “ otherwise than through PAYE system ”.

3

In sub-paragraph (1), for the words from “prescribed” to the end there is substituted “ prescribed, Class 1, Class 1A, Class 1B or Class 2 contributions shall be paid to the Inland Revenue in a manner different from that in which income tax in relation to which regulations under section 203 of the Income and Corporation Taxes Act 1988 (PAYE) apply is payable. ”

4

In sub-paragraph (2)—

a

for “Secretary of State”, in each place where it occurs, there is substituted “ Inland Revenue ”, and

b

in paragraph (e), the words “subject to sub-paragraph (4) below,” are omitted.

5

Sub-paragraphs (4) and (6) are omitted.

6

In sub-paragraph (5)—

a

in paragraph (b), the words “subject to sub-paragraph (6) below,” are omitted and for “Secretary of State” there is substituted “ Inland Revenue ”, and

b

in paragraph (e), for “Secretary of State, in his” there is substituted “ Inland Revenue, in their ”.

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