8Class 1, 1A, 1B or 2 contributions: powers to call for documents etc: Northern Ireland
For section 104ZA of the Social Security Administration (Northern Ireland) Act 1992 (c. 8) (powers exercisable by officers of Inland Revenue) substitute—
“104ZAClass 1, 1A, 1B or 2 contributions: powers to call for documents etc
(1)Section 20 of the Taxes Management Act 1970 (power to call for documents etc) applies (with sections 20B and 20BB) in relation to a person’s liability to pay relevant contributions as it applies in relation to a person’s tax liability (but subject to the modifications provided by subsection (2)).
(2)Those sections apply as if—
(a)the references to the taxpayer, a taxpayer or a class of taxpayers were to the person, a person or a class of persons required to pay relevant contributions,
(b)the references to an inspector were to an officer of the Inland Revenue,
(c)the references to any provision of the Taxes Acts were to any provision of this Act or the Contributions and Benefits Act relating to relevant contributions,
(d)the references to the assessment or collection of tax were to the assessment of liability for, and payment of, relevant contributions,
(e)the reference to an appeal relating to tax were to an appeal relating to relevant contributions, and
(f)the reference to believing that tax has been, or may have been, lost to the Crown were to believing that the Crown has, or may have, incurred a loss.
(3)In this section “relevant contributions” means Class 1, Class 1A, Class 1B or Class 2 contributions.”