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(1)Sections 121C and 121D of the Social Security Administration Act 1992 (liability of directors etc. for company’s contributions), and sections 115B and 115C of the Social Security Administration (Northern Ireland) Act 1992 (corresponding provision for Northern Ireland), shall apply in relation to amounts—
(a)which the Board have paid or credited to a body corporate for the purpose of funding tax credit; and
(b)which the body is liable, and has failed, to repay,
as they apply in relation to national insurance contributions which a body corporate is liable, and has failed, to pay.
(2)Those sections as they so apply shall have effect as if—
(a)any reference to Secretary of State or the Department were a reference to an officer of the Board;
(b)any reference to an appeal tribunal constituted under Chapter I of Part I of the M1 1998 or Chapter I of Part II of the M2Social Security (Northern Ireland) Order 1998 were a reference to the Special Commissioners;
(c)the reference in sections 121C(1)(a) and 115B(1)(a) to the time prescribed for the purpose there mentioned were a reference to the time prescribed for that purpose by regulations made by the Board; and
(d)the definitions of “appeal tribunal” in sections 121D(6) and 115C(6) were omitted.
(3)Regulations under subsection (2)(c) above shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of either House of Parliament.
Textual Amendments applied to the whole legislation
F1Act repealed (for the purposes mentioned in accordance with art. 2 of the commencing S.I. and otherwiseprosp.) by 2002 c. 21, ss. 60, 61, Sch. 6; S.I. 2002/1727, art. 2 (with transitional provision in art. 3 (as amended by S.I. 2002/2158, art. 2))