SCHEDULES
SCHEDULE 1

Minor and consequential amendments
Section 11
1
1
The Social Security Contributions and Benefits Act 1992 (c. 4) is amended as follows.
2
In section 10A (Class 1B contributions), in subsection (4) for “6(2A) or 10(8A)” substitute “ 6(2) or 10(6) ”.
3
In section 18 (Class 4 contributions recoverable under regulations), in subsection (2)(b) after “6” insert “ or 7BZA ”.
2
1
The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) is amended as follows.
2
In section 10A (Class 1B contributions), in subsection (4) for “6(2A) or 10(8A)” substitute “ 6(2) or 10(6) ”.
3
In section 18 (Class 4 contributions recoverable under regulations), in subsection (2)(b) after “6” insert “ or 7BZA ”.
3
1
The Social Security Administration Act 1992 (c. 5) is amended as follows.
2
In section 111 (delay, obstruction etc of inspector)—
a
in subsection (3) after “by”, where it first occurs, insert “ virtue of ”, and
b
omit subsection (4).
3
In section 162 (destination of contributions)—
a
omit subsection (4ZA),
b
in subsection (4ZB) for “Subsections (4)(b) and (c) and (4ZA)” substitute “ Subsection (4)(b) and (c) ”, and
c
in subsection (4A) for “or 7B” substitute “ , 7B or 7BZA ”.
4
1
The Social Security Administration (Northern Ireland) Act 1992 (c. 8) is amended as follows.
2
In section 105 (delay, obstruction etc of inspector)—
a
in subsection (3) after “by”, where it first occurs, insert “ virtue of ”, and
b
omit subsection (4).
3
In section 142 (destination of contributions)—
a
omit subsection (4ZA),
b
in subsection (4ZB) for “Subsections (4)(b) and (c) and (4ZA)” substitute “ Subsection (4)(b) and (c) ”, and
c
in subsection (4A) for “or 7B” substitute “ , 7B or 7BZA ”.
5
1
Section 4 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (recovery of contributions where income tax recovery provisions not applicable) is amended as follows.
2
In paragraph (a) after each reference to “paragraph 6” insert “ or 7BZA ”.
3
Omit paragraph (b) and “and” immediately after it.
4
In paragraph (c) omit each reference to “or 7B” and at the end insert
, and
d
interest or penalties—
i
payable under regulations made under paragraph 7B of Schedule 1 to the Social Security Contributions and Benefits Act 1992 and to which regulations under paragraph 7BZA of that Schedule do not apply, or
ii
payable under regulations made under paragraph 7B of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and to which regulations under paragraph 7BZA of that Schedule do not apply.
Sch. 1 para. 3 wholly in force at 6.4.2005; Sch. 1 para. 3 not in force at Royal Assent, see s. 13; Sch. 1 para. 3(1)(3) in force at 1.9.2004 and Sch. 1 para. 3(1)(2) in force at 6.4.2005 by S.I. 2004/1943, art. 5(a){(b)}
Sch. 1 para. 4 wholly in force at 6.4.2005; Sch. 1 para. 4 not in force at Royal Assent, see s. 13; Sch. 1 para. 4(1)(3) in force at 1.9.2004 and Sch. 1 para. 4(1)(4) in force at 6.4.2005 by S.I. 2004/1943, art. 5(a){(b)}