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

33.—(1) Part 4 (assessment and direct collection) is amended as follows.

(2) In paragraph 31 (direct collection involving deductions working sheets)—

(a) for “Inspector”, “Collector”, and “Board”, wherever the words occur, substitute “ Inland Revenue ” (save as provided for in sub-paragraphs (f)(ii) and (g)(ii) below);

(b) in sub-paragraph (2), for “emoluments”, where it first occurs, substitute “ general earnings ”; and where it subsequently occurs, substitute “ earnings ”;

(c) in sub-paragraph (3), for “emoluments”, substitute “ general earnings ”;

(d) in sub-paragraph (4), for “emoluments” where it first occurs, substitute “ general earnings ”, and where it subsequently occurs, substitute “ earnings ”;

(e) in sub-paragraph (5), for “emoluments” where it first occurs, substitute “ general earnings ”, and where it subsequently occurs, substitute “ earnings ”;

(f) in sub-paragraph (6)—

(i) for “emoluments”, where it first occurs, substitute “ general earnings ”; and, where it subsequently occurs, substitute “ earnings ”; and

(ii) for “the Inspector or, if so required to the Collector, in such form as the Board may prescribe”, substitute “ the Inland Revenue, in such form as they may prescribe ”;

(g) in sub-paragraph (7)—

(i) for “Not later than 44 days after”, substitute “ Before 20th May following ”;

(ii) for “the Inspector or, if so required, to the Collector, in such form as the Board may prescribe” substitute “ the Inland Revenue, in such form as they may prescribe ”; and

(iii) for “emoluments” substitute “ general earnings ”.