19. In regulation 76(5) (interest on an overdue Class 1A contribution) after “19th July” insert “ or where payment is made by an approved method of electronic communications in respect of earnings paid after 5th April 2004, the 22nd July ”.
19. In regulation 76(5) (interest on an overdue Class 1A contribution) after “19th July” insert “ or where payment is made by an approved method of electronic communications in respect of earnings paid after 5th April 2004, the 22nd July ”.