The Employer’s Contributions Re-imbursement Regulations 1996

Amendment of Schedule 1 to the Contributions Regulations

13.—(1) Schedule 1 to the Contributions Regulations (containing the provisions of the Income Tax (Employments) Regulations 1973(1) as they apply to earnings-related contributions and Class 1A contributions under the Social Security Act 1975) shall be amended in accordance with the following provisions of this regulation.

(2) In Regulation 2(1)(interpretation) after the definition of “national insurance number” there shall be inserted the following definition–

“the Re-imbursement Regulations” means the Employer’s Contributions Re-imburse ment Regulations 1996;.

(3) In Regulation 26(2) (payment of earnings-related contributions by employer)(2) at the end of the first paragraph there shall be added “and the Re-imbursement Regulations”.

(4) In Regulation 26A(2) (payment of earnings-related contributions quarterly by employer)(3) at the end of the first paragraph there shall be added “and the Re-imbursement Regulations”.

(5) In Regulation 30 (return by employer at the end of year)(4)–

(a) in paragraph (1) after sub-paragraph (g) there shall be inserted the following sub-paragraph–

“(gg) the total amounts he is entitled to deduct under regulation 5 of the Re-imbursement Regulations; and”;

(b) in paragraph (2) after sub-paragraph (g) there shall be inserted the following sub-paragraph–

“(gg) the total amount deducted under regulation 8 of the Re-imbursement Regulations in respect of all his qualifying employees in that year; and”.

(6) In Regulation 30A (special return by employer at the end of voyage period)(5) in paragraph (2) after sub-paragraph (i) there shall be added the following sub-paragraph–

“(j) the total amounts he is entitled to deduct under regulation 5 or 6 of the Re-imbursement Regulations in relation to each apportionment of emoluments.”.

(1)

S.I. 1973/334; this and its subsequent amending instruments were consolidated as S.I. 1993/744.

(2)

Regulation 26 was substituted by regulation 2(3) of S.I. 1991/1632.

(3)

Regulation 26A was substituted by regulation 2(3) of S.I. 1991/1632.

(4)

Relevant amending instruments are S.I. 1981/82, 1985/396, 1987/413, 1990/605 and 1992/1440.

(5)

Regulation 30A was inserted by regulation 4(2) of S.I. 1982/206 and further amended by S.I. 1987/413 and 1992/1440.