The Social Security (Contributions) (Amendment No. 4) (Northern Ireland) Regulations 1999

Amendment to Schedule 1 to the principal Regulations

2.  For Regulation 28D(1) (remission of interest) of Schedule 1 to the principal Regulations, there shall be substituted–

“Remission of interest for official error

28D.— (1) Where interest is payable in accordance with Regulation 28A(2) it shall be remitted for the period commencing on the first relevant date and ending on the second relevant date in the circumstances specified in paragraph (2) of this Regulation.

(2) For the purposes of paragraph (1) of this Regulation, the circumstances are that the liability, or a greater liability, to pay interest in respect of an earnings-related contribution, a Class 1A contribution or a Class 1B contribution arises as the result of an official error being made.

(3) In this Regulation–

(a) “an official error” means a mistake made, or something omitted to be done, by an officer of the Board, where the employer or any person acting on his behalf has not caused, or materially contributed to, that mistake or omission;

(b) “the Board” means the Commissioners of Inland Revenue;

(c) “the first relevant date” means the reckonable date as defined in Regulation 28A(3) or, if later, the date on which the official error occurs;

(d) “the second relevant date” means the date fourteen days after the date on which the official error has been rectified and the employer is advised of its rectification.”

(1)

Regulation 28D was inserted by regulation 2 of S.R. 1993 No. 130 and amended by regulation 10(10) of S.R. 1999 No. 117.

(2)

Regulation 28A was inserted by regulation 2 of S.R. 1993 No. 130 and amended by regulation 10(7) of S.R. 1999 No. 117.