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The Social Security (Contributions) Amendment (No.4) Regulations 1990

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Citation, commencement and interpretation

1.—(1) These Regulations may be cited as the Social Security (Contributions) Amendment (No. 4) Regulations 1990, and shall come into force on 22nd October 1990.

(2) In these Regulations “the principal Regulations” means the Social Security (Contributions) Regulations 1979(1) and “Regulation” means a regulation contained in Schedule 1 to the principal Regulations (which, with extensions and modifications, are provisions of the Income Tax (Employments) Regulations 1973(2) as they apply to earnings-related contributions under the Social Security Act 1975(3)).

Amendments of Schedule 1 to the principal Regulations

2.—(1) After Regulation 2 (interpretation) there shall be inserted the following Regulation—

Multiple employers

2A.  Where an employer has made an election under Regulation 2A of the Income Tax Regulations(4) to be treated as a different employer in respect of each group of employees specified in the election, he shall be treated as having made an identical election for the purposes of these Regulations..

(2) At the end of Regulation 30(5) there shall be added the following paragraph—

(7) Section 98A of the Taxes Management Act 1970 (penalties for late, fraudulent or negligent returns)(6) as modified by the provisions of paragraph 5A of Schedule 1 to the Social Security Act 1975(7) shall apply in relation to the requirement to make a return contained in paragraph (1) of this Regulation..

(3) At the end of Regulation 51(8) there shall be added the following paragraph—

(10) Section 98A of the Taxes Management Act 1970 (penalties for late, fraudulent or negligent returns)(9) as modified by the provisions of paragraph 5A of Schedule 1 to the Social Security Act 1975(10) shall apply in relation to the requirement to make a return contained in paragraph (6) of this Regulation..

Signed by authority of the Secretary of State for Social Security

Nicholas Scott

Minister of State,

Department of Social Security

21stSeptember 1990

The Commissioners of Inland Revenue hereby concur

A. J. G. Isaac

L. J. H. Beighton

Two of the Commissioners of Inland Revenue

24th September 1990

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