Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)

Part I U.K. General

Exercise by Board of functions transferred to them U.K.

4 Recovery of contributions where income tax recovery provisions not applicable. U.K.

The provisions of Schedule 4 shall have effect with respect to the recovery of—

(a) those Class 1, Class 1A, Class 1B and Class 2 contributions to which regulations under paragraph 6 of Schedule 1 to the M1 Social Security Contributions and Benefits Act 1992 (power to combine collection of contributions with income tax) do not apply,

(b) Class 4 contributions payable by virtue of regulations under section 18 of that Act, and

(c) interest or penalties payable under regulations made under paragraph 7A or 7B of Schedule 1 to that Act.

Commencement Information

I1 S. 4 wholly in force at 6.4.1999; s. 4 not in force at Royal Assent see s. 28(3); s. 4 in force for certain purposes at 1.4.1999 by S.I. 1999/527, art. 2(b), Sch. 2; s. 4 in force at 6.4.1999 in so far as not already in force by S.I. 1999/527, art. 2(c), Sch. 3

Marginal Citations

M1 1992 c. 4.