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The Social Security Contributions, Statutory Maternity Pay and Statutory Sick Pay (Miscellaneous Amendments) Regulations 1999

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Amendment of regulation 31 of the principal Regulations

5.  In regulation 31 (disposal of contributions not properly paid)(1)—

(a)in paragraph (1) after “Class 1A”, insert “, Class 1B”;

(b)for paragraph (2), substitute—

(2) Where the whole or any part of a Class 1A contribution or a Class 1B contribution falls to be returned by the Secretary of State to any person under regulation 32(1)(2) of these Regulations, or any part of a Class 1A contribution falls to be repaid by the Secretary of State to any person under regulation 33A(1)(3) of these Regulations, the Secretary of State may treat—

(a)the amount of that Class 1A contribution or, as the case may be, any part of such a contribution, as a payment on account of any secondary Class 1 contributions, Class 1B contribution or Class 2 contributions;

(b)the amount of that Class 1B contribution or, as the case may be, any part of such a contribution, as a payment on account of any secondary Class 1 contributions, Class 1A contribution or Class 2 contributions,

properly payable by that person..

(1)

Regulation 31 was amended by regulation 2 of S.I. 1992/97.

(2)

Paragraph (1) was amended by regulation 11(a) of S.I. 1984/77, regulation 3 of S.I. 1992/97 and regulation 2 of S.I. 1992/1440.

(3)

Regulation 33A was inserted by regulation 4 of S.I. 1992/97 and amended by regulation 3 of S.I. 1992/1440.

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