The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004

17.  In regulation 72 (Class 1A contribution due on succession to business)—

(a) in paragraph (1)(a) for “emoluments” substitute “ general earnings ”;

(b) in paragraph (2)—

(i) for “income tax month”, in both places where it occurs, substitute “ tax month ”; and

(ii) after “14 days” insert “ or, where payment is made by an approved method of electronic communications in respect of earnings paid after 5th April 2004, 17 days ”;

(c) in paragraph (4)—

F1 (i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii) for “income tax month”, in each place where it occurs, substitute “ tax month ”;

(iii) in the definition of “relevant final tax month” (as amended by head (ii) of this sub-paragraph)—

(aa) for “final payment of emoluments” substitute “ final payment of general earnings ”; and

(bb) omit the words from “and for these purposes” to the end of the definition.

Textual Amendments

F1 Reg. 17(c)(i) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), reg. 1(4), Sch.