The National Insurance (Collection of Graduated Contributions) Amendment Regulations 1971

Citation, interpretation and commencement

1.  These regulations, which may be cited as the National Insurance (Collection of Graduated Contributions) Amendment Regulations 1971, shall, unless the context otherwise requires, be read as one with the National Insurance (Collection of Graduated Contributions) Regulations 1970(1) (hereinafter referred to as “the principal regulations”) and shall come into operation on 6th April 1972.

Amendment of regulations 1(2) and 5(2) of the principal regulations

2.  In regulations 1(2) and 5(2) of the principal regulations for the word “Schedule” there shall be substituted the word “Schedules”.

Amendment of regulation 2 of the principal regulations

3.  In regulation 2 of the principal regulations (collection and recovery of graduated contributions)—

(1) for the word “Schedule” there shall be substituted the word “Schedules” ;

(2) after the reference to the Income Tax (Employments) Regulations 1965, as amended there shall be added the words “and of the Income Tax (Employments) (No. 6) (Seamen) Regulations 1970 (2)”.

Amendment of Schedule to the principal regulations and revocation of Part V of that Schedule

4.  In the Schedule to the principal regulations (provisions of the Income Tax (Employments) Regulations 1965 as they apply to graduated contributions)—

(1) for the heading “SCHEDULE” there shall be substituted the heading “ SCHEDULE 1”;

(2) in regulations 19(1), 26(1), 27(1) and (5), 28(1), 29(2)(c) and 32(4) after the words “Regulation 13” , “Regulation 26” , or, as the case may be “ Regulation 28” there shall be inserted the words “of this Schedule”;

(3) in regulation 29(6)—

(a) after the words “ Regulation 28” where they first appear there shall be inserted the words “of this Schedule” ;

(b) for the words “ Regulation 28” where they next appear there shall be substituted the words “that Regulation” .

(4) Part V (special provisions applicable to seamen) is hereby revoked.

Addition of Schedule 2 to the principal regulations

5.  After Schedule 1 to the principal regulations there shall be added the provisions set out in the Schedule to these regulations.

Signed by authority of the Secretary of State for Social Services.

Paul Dean

Parliamentary Under Secretary of State

Department of Health and Social Security

10th December 1971

Tim Fortescue

V.H. Goodhew

Two of the Lords Commissioners of Her Majesty's Treasury

14th December 1971

The Commissioners of Inland Revenue hereby concur. By Order of the Commissioners of Inland Revenue.

A.H. Dalton

Secretary

16th December 1971