5.—(1) Paragraph 7B(1) of Schedule 1 to that Act (collection of contributions) is amended as follows.N.I.
(2) In the italic heading immediately preceding the paragraph, for “by the Department” there is substituted “otherwise than through PAYE system”.
(3) In sub-paragraph (1), for the words from “prescribed” to the end there is substituted “prescribed, Class 1, Class 1A, Class 1B or Class 2 contributions shall be paid to the Inland Revenue in a manner different from that in which income tax in relation to which regulations under section 203 of the Income and Corporation Taxes Act 1988 (PAYE) apply is payable.”.
(4) In sub-paragraph (2)—
(a)for “Department”, in each place where it occurs, there is substituted “Inland Revenue”, and
(b)in paragraph (e), the words “subject to sub-paragraph (4) below,” are omitted.
(5) Sub-paragraphs (4) and (6) are omitted.
(6) In sub-paragraph (5)—
(a)in paragraph (b), the words “subject to sub-paragraph (6) below,” are omitted and for “Department” there is substituted “Inland Revenue”, and
(b)in paragraph (e), for “Department, in its” there is substituted “Inland Revenue, in their”.
(7) In sub-paragraph (7), for “Department”, “charges” and “imposes” there are substituted respectively “Inland Revenue”, “charge” and “impose”.
Commencement Information
I1Sch. 8 para. 5 not in force at made date, see art. 1
I2Sch. 8 para. 5 in force at 26.3.1999 for specified purposes by S.R. 1999/149, art. 2(b), Sch. 1 (with arts. 3-6)
I3Sch. 8 para. 5 in force at 1.4.1999 in so far as not already in force by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)
Paragraph 7B was inserted by Article 54 of the Social Security (Northern Ireland) Order 1998.