Effect on accrual of liability of exercise of power under paragraph 1.N.I.
5—(1) Where the power under paragraph 1(1) is exercised in relation to a maintenance assessment or maintenance calculation, liability under the assessment or calculation shall cease to accrue with effect from such date as may be determined in accordance with regulations made by the Department.N.I.
(2) Where the power under paragraph 1(1) is exercised in relation to an application for a maintenance assessment or maintenance calculation, liability under any assessment or calculation made in response to the application shall accrue only in respect of the period ending with such date as may be determined in accordance with regulations made by the Department.
Commencement Information
I1Sch. 2 para. 5 in operation at 18.6.2014 for specified purposes by S.R. 2014/175, art. 2(b)
I2Sch. 2 para. 5 in operation at 30.6.2014 in so far as not already in operation by S.R. 2014/194, art. 2 (with art. 3)