The Social Security (Contributions) Amendment (No. 4) Regulations 1996

Made3rd April 1996

Laid before Parliament3rd April 1996

Coming into force19th April 1996

The Secretary of State for Social Security, with the concurrence of the Inland Revenue, in exercise of powers conferred by sections 1(4), 122(1) and 175(1) to (3) of, and paragraph 6 of Schedule 1 to, the Social Security Contributions and Benefits Act 19921 and of all other powers enabling him in that behalf, after agreement by the Social Security Advisory Committee that proposals to make these Regulations should not be referred to it2, hereby makes the following Regulations:

Citation, commencement and interpretation1

1

These Regulations may be cited as the Social Security (Contributions) Amendment (No. 4) Regulations 1996 and shall come into force on 19th April 1996.

2

In these Regulations “Schedule 1” means Schedule 1 to the Social Security (Contributions) Regulations 19793 (containing the provisions of the Income Tax (Employments) Regulations 19734 as (with extensions and modifications) they apply to earnings-related contributions and Class 1A contributions under the Social Security Contributions and Benefits Act 1992)5.

Insertion of regulation 34A into Schedule 12

In Schedule 1 after regulation 34 (succession to a business, etc.) there shall be inserted the following regulation—

34APayments by cheque
— For the purposes of regulations 26, 26A, 26C, 26D, 27A, 27B, 28A and 28B where—
a
any payment to the Collector is made by cheque; and
b
the cheque is paid on its first presentation to the banker on whom it is drawn,
the payment shall be treated as made on the day on which the cheque was received by the Collector, and “pay” , “paid” , “unpaid” and “overpaid” shall be construed accordingly.

Signed by authority of the Secretary of State for Social Security.

Oliver HealdParliamentary Under-Secretary of State,Department of Social Security3rd April 1996

The Commissioners of Inland Revenue hereby concur.

A. M. W. BattishillC. W. CorlettTwo of the Commissioners of Inland Revenue3rd April 1996

(This note is not part of the Regulations)

These Regulations further amend the Social Security (Contributions) Regulations 1979 (“the principal Regulations”).

Regulation 2 inserts a new regulation (34A) into Schedule 1 to the principal Regulations which provides, in relation to the payment of earnings-related and Class 1A contributions and the calculation of interest on such contributions which are overdue or repaid, that where any such payment is made by cheque, it shall be treated as made on the day on which the cheque is received by the Collector of Taxes.

These Regulations do not impose any costs on business.