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

18.  In regulation 73 (Class 1A contribution due on cessation of business)—

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

(b) in paragraph (2)—

(i) 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 ”;

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

(c) in paragraph (4)—

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

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

(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. 18(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.