SCHEDULES

SCHEDULE 1 E+W+S Supplementary provisions relating to contributions of Classes 1, 1A, [F1 1B,] 2 [F2 , 3 and 3A]

Textual Amendments

F1 Word in Sch. 1 heading inserted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(1); S.I. 1998/2209, art. 2(c), Sch. Pt. 3

F2 Words in Sch. 1 heading substituted (12.10.2015) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 12; S.I. 2015/1475, art. 3(b)

[F3 Collection of contributions [F4 otherwise than through PAYE system]] E+W+S

Textual Amendments

F3 Sch. 1 para. 7B and cross-heading inserted (4.3.1999 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), ss. 57, 87(2); S.I. 1999/526, art. 2(1)(2)(c)

F4 Words in Sch. 1 para. 7B cross-heading substituted (4.3.1999 for specified purposes, 1.4.1999 for remaining purposes) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 9 para. 7(2); S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

[F5 7BZA (1) The Inland Revenue may by regulations provide for Class 1, Class 1A, Class 1B or Class 2 contributions to which regulations under paragraph 7B apply to be recovered in a similar manner to income tax. E+W+S

(2) Regulations under sub-paragraph (1) may apply or extend with or without modification in relation to such contributions any of the provisions of the Income Tax Acts or of PAYE regulations.

(3) Any reference to contributions in this paragraph shall be construed as including a reference to any interest or penalty payable, in respect of contributions, by virtue of regulations under paragraph (e) or (h) of paragraph 7B(2).]

Textual Amendments

F5 Sch. 1 para. 7BZA inserted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 5(4), 13; S.I. 2004/1943, art. 2(e)