5.—(1) In Article 13 (power of the Regulator to recover unpaid contributions), paragraph (3) is amended as follows.N.I.
(2) In the definition of “due date”—
(a)in paragraph (b), the final “and” is repealed;
(b)after paragraph (c) insert
“and
(d)in relation to employer contributions payable under a public service pension scheme, the date on which the contributions are due under the scheme;”.
(3) In the definition of “employer contribution”—
(a)in paragraph (a)—
(i)after “occupational pension scheme” insert “ other than a public service pension scheme ”;
(ii)the final “and” is repealed;
(b)after paragraph (b) insert
“and
(c)in relation to a public service pension scheme, means any contributions payable under the scheme by the employer.”.
Commencement Information
I1Sch. 4 para. 5 in operation at 1.4.2015 by S.R. 2015/3, art. 4(1)(b) (with art. 4(2))