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The Social Security (Contributions) (Amendment No. 3) Regulations 2012
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- 2012 No. 821
- PART 3
- Regulation 17
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Amendments relating to Class 1A contributions
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17. After regulation 83 (set-off of Class 1A contributions falling to be repaid against earnings-related contributions) insert—
“Requirement to give security or further security for amounts of Class 1A contributions
83A. Paragraphs 29M to 29X of Schedule 4 (security for payment of Class 1 contributions) apply in relation to Class 1A contributions as they apply in relation to Class 1 contributions but as if—
(a)in paragraph 29N—
(i)the reference to “Class 1 contributions” were a reference to “Class 1A contributions”; and
(ii)the reference to “paragraph 10, 11 or 11A” were a reference to “section 10 or 10ZA of the Social Security Contributions and Benefits Act 1992, or section 10 or 10ZA of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, as the case may be”; and
(b)in paragraph 29O(1) for “within the meaning given in paragraph 1(2)” there were substituted “within the meaning given in regulation 70(4)”.”
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