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The Social Security (Contributions) Regulations 2001

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Changes over time for: Section 67B

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There are currently no known outstanding effects for the The Social Security (Contributions) Regulations 2001, Section 67B. Help about Changes to Legislation

[F1Penalty for failure to make payments on time: Class 1A and Class 1B contributionsU.K.

67B.  Schedule 56 to the Finance Act 2009 (“Schedule 56 FA 2009”) shall apply in relation to the late payment of Class 1A and Class 1B contributions, as if—

(a)the Class 1A and Class 1B contributions were an amount of tax falling within item 3 of the table in paragraph 1 of Schedule 56 FA 2009,

(b)in the case of Class 1B contributions, the reference to “amount shown in return under section 254(1) of FA 2004” was a reference to the amount payable under section 10A of the Act, and

(c)the reference to section 254(5) of the Finance Act 2004 was a reference to these Regulations.]

Textual Amendments

F1Reg. 67A - Reg. 67B inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721), regs. 1(2), 3

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