7(1)Paragraph 7B of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (collection of contributions) is amended as follows.E+W+S
(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 ”.
F1(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 9 para. 7(7) omitted (with effect in accordance with Sch. 1 para. 36 of the amending Act) by virtue of National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 27
Commencement Information
I1Sch. 9 para. 7 wholly in force at 1.4.1999; Sch. 9 para. 7 not in force at Royal Assent see s. 28(3); Sch. 9 para. 7 in force for certain purposes at 4.3.1999 by S.I. 1999/527, art. 2(a), Sch. 1; and in force at 1.4.1999 in so far as not already in force by S.I. 1999/527, art. 2(b), Sch. 2