The Social Security (Contributions) (Amendment No. 3) Regulations 2008

Amendment of paragraph 16 of Schedule 4

5.—(1) In sub-paragraph (1) of paragraph 16 of Schedule 4(1) (recovery of earnings-related contributions or Class 1B contributions)—

(a) for each iteration of “the Inland Revenue” substitute “HMRC”; and

(b) in paragraph (a) after the words “he is treated as liable to the Inland Revenue” insert “whether separately or as part of a combined amount”.

(2) In sub-paragraph (2) for the words “amount of tax” substitute “other component of a combined amount”.

(3) In sub-paragraph (3) —

(a) in paragraph (d) for the first occurrence of the word “tax” substitute “other component of a combined amount”;

(b) at the end of paragraph (3) for the word “tax” substitute “other component of a combined amount”; and

(c) for “the Inland Revenue” substitute “HMRC”.

(4) In sub-paragraph (4)—

(a) for the word “tax” substitute “other component of the combined amount”; and

(b) for “the Inland Revenue” substitute “HMRC”.

(5) In sub-paragraph (5)—

(a) at the end of paragraph (b) omit the word “or”.

(b) after paragraph (c ) add—

“(d) amounts due under the Income Tax (Construction Industry Scheme) Regulations 2005; or

(e) payments of repayments of student loans due under the Education (Student Loans) (Repayment) Regulations 2000.”.

(6) After sub-paragraph (5) add—

“(6) For the purposes of this paragraph “combined amount” has the meaning given in paragraph 15(1A).”.

(1)

Paragraph 16 was amended by S.I. 2004/770