This section has no associated Explanatory Notes
7(1)Paragraph 7B of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (collection of contributions) is amended as follows.E+W+S
(2)In the italic heading immediately preceding the paragraph, for “by Secretary of State” 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 “Secretary of State”, 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 “Secretary of State” there is substituted “ Inland Revenue ”, and
(b)in paragraph (e), for “Secretary of State, in his” there is substituted “ Inland Revenue, in their ”.
(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
Commencement Information