Search Legislation

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

What Version

 Help about what version
  • Latest available (Revised)
  • Original (As made)

Opening Options

 Help about opening options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

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(1) 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(2) there shall be added the following paragraph—

(7) Section 98A of the Taxes Management Act 1970 (penalties for late, fraudulent or negligent returns)(3) as modified by the provisions of paragraph 5A of Schedule 1 to the Social Security Act 1975(4) 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(5) there shall be added the following paragraph—

(10) 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 (6) of this Regulation..

(1)

Regulation 2A was inserted by S.I. 1990/79.

(2)

Regulation 30 was amended by S.I. 1981/82, 1983/395, 1985/396, 1985/1411, 1987/413 and 1990/605.

(3)

1970 c. 9. Section 98A was inserted by section 165(1) of the Finance Act 1989 (c. 26).

(4)

Paragraph 5A was inserted by the Social Security Act 1990 (c. 27), Schedule 5.

(5)

Regulation 51 was amended by S.I. 1981/82, 1985/396 and 1990/605.

(6)

1970 c. 9. Section 98A was inserted by section 165(1) of the Finance Act 1989 (c. 26).

(7)

Paragraph 5A was inserted by the Social Security Act 1990 (c. 27), Schedule 5.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources