EXPLANATORY NOTE
These Regulations revoke Part V of the Schedule to the National Insurance (Collection of Graduated Contributions) Regulations 1970 and replace it in a slightly amended form by a Schedule 2.
That Schedule sets out the provisions of the regulations dealing with the collection and recovery of Income Tax under Pay As You Earn in respect of seamen as modified to apply for the purposes of graduated contributions. In it have been made the consequential amendments necessitated by the making of the Income Tax (Employments) (No. 6) (Seamen) Regulations 1970 which revoked and re-enacted in slightly amended form Part V of the Income Tax (Employments) Regulations 1965.
As in the regulations revoked, the regulations in Schedule 2 are numbered non-consecutively, so that those provisions of the Income Tax (Employments) (No. 6) (Seamen) Regulations 1970, applied or adapted, retain for graduated contributions purposes the numbers which they bear in the regulations last mentioned above.
An amendment of substance is made in regulation 11 of the new Schedule 2, corresponding to a similar provision of the Income Tax (Employments) (No. 6) (Seamen) Regulations 1970. Under regulation 11 Parts II, III and IV of Schedule 1 can be applied in certain circumstances instead of the provisions of Schedule 2.
The report of the National Insurance Advisory Committee on the preliminary draft of these Regulations dated 21st October 1971 is contained in Command Paper (Cmnd. 4844) published by Her Majesty's Stationery Office.