a person (“the employee”) ceases in a particular tax year (“the cessation year”) to be employed by a particular employer (“the employer”); and

the employee receives from the employer in the cessation year, after the cessation of the employment, F31or in the next tax year non-monetary earnings.

the non-monetary earnings mentioned in sub-paragraph (4) above; F32...

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

make, from earnings paid by him, any deduction in respect of any such contributions for which he or any other person is or has been liable;

otherwise recover any such contributions (directly or indirectly) from any person who is or has been a relevant earner; or

enter into any agreement with any person for the making of any such deduction or otherwise for the purpose of so recovering any such contributions.

a secondary contributor, and

any person (“the earner”) in relation to whom the secondary contributor is, was or will be such a contributor in respect of the contributions to which the agreement relates,

relevant employment income which is employment income of the earner by virtue of Chapter 3A of Part 7 of ITEPA 2003 (employment income: securities with artificially depressed market value)F38, or

any contribution, or any part of any contribution, liability to which arises as a result of regulations being given retrospective effect by virtue of section 4B(2) (earnings: power to make retrospective provision in consequence of retrospective tax legislation).

an amount that counts as employment income of the earner under section 426 of ITEPA 2003 (restricted securities: charge on certain post-acquisition events),

an amount that counts as employment income of the earner under section 438 of that Act (convertible securities: charge on certain post-acquisition events), or

a gain that is treated as remuneration derived from the earner’s employment by virtue of section 4(4)(a) above.

in pursuance of any agreement entered into before 19th May 2000; or

in respect of any liability to a contribution arising before the day of the passing of the Child Support, Pensions and Social Security Act 2000.

an amount that counts as employment income of the earner under section 426 of ITEPA 2003 (restricted securities: charge on certain post-acquisition events),

an amount that counts as employment income of the earner under section 438 of that Act (convertible securities: charge on certain post-acquisition events), or

a gain that is treated as remuneration derived from the earner’s employment by virtue of section 4(4)(a) above,

arises while the election is in force, and

is a liability to pay the contributions on F43relevant employment income of the earner, or the part of it, to which the election relates,

it ceases to have effect in accordance with its terms;

it is revoked jointly by both parties to the election;

notice is given to the earner by the secondary contributor terminating the effect of the election.

for an election to be made by the secondary contributor and a particular person; or

for all elections to be made, or to be made in particular circumstances, by the secondary contributor and particular persons or by the secondary contributor and persons of a particular description.

that it appears to the Inland Revenue that adequate arrangements have not been made for securing that the liabilities transferred by the proposed election or elections will be met by the person or persons to whom they would be so transferred; and

that it appears to the Inland Revenue that they do not have sufficient information to determine whether or not grounds falling within paragraph (a) above exist.

that the arrangements that were made or are in force for securing that liabilities transferred by elections to which the approval relates are met are proving inadequate or unsatisfactory in any respect, or

that any election to which the approval relates has resulted, or is likely to result, in the avoidance or non-payment of the whole or any part of any secondary Class 1 contributions,

may be either general or confined to a particular election or to particular elections; and

the date on which notice of the withdrawal of the approval is given, or

such later date as the Inland Revenue may specify in that notice.

relevant employment income which is employment income of the earner by virtue of Chapter 3A of Part 7 of ITEPA 2003 (employment income: securities with artificially depressed market value)F48, or

any liability, or any part of any liability, to a contribution arising as a result of regulations being given retrospective effect by virtue of section 4B(2) (earnings: power to make retrospective provision in consequence of retrospective tax legislation).

dismiss the appeal;

remit the decision appealed against to the Inland Revenue with a direction to make such decision as the Special Commissioners think fit; or

in the case of a decision to withdraw an approval, quash that decision and direct that that decision is to be treated as never having been made.

prescribe the matters that must be contained in such an election;

provide for the manner in which such an election is to be capable of being made and of being confined to particular liabilities or the part of particular liabilities; and

provide for the making of applications for such approvals and for the manner in which those applications are to be dealt with.

an election is made under this paragraph before the end of the period of three months beginning with the date of the passing of the Child Support, Pensions and Social Security Act 2000, and

that election is expressed to relate to liabilities for contributions arising on or after 19th May 2000 and before the making of the election, this paragraph shall have effect in relation to those liabilities as if sub-paragraph (2) above provided for them to be deemed to have fallen on the earner (instead of on the secondary contributor); and the secondary contributor shall accordingly be entitled to reimbursement from the earner for any payment made by that contributor in or towards the discharge of any of those liabilities.

provide for Class 1, Class 1A, Class 1B or Class 2 contributions to be paid, accounted for and recovered in a similar manner to income tax in relation to which F62PAYE regulations have effect;

apply or extend with or without modification in relation to such contributions any of the provisions of the Income Tax Acts or of F63PAYE regulations ;

make provision for the appropriation of the payments made by any person between his liabilities in respect of income tax and contributions.

provision for requiring the payment of interest on sums due in respect of Class 1 or Class 1A contributions which are not paid by the due date, for determining the date (being, in the case of Class 1 contributions, not less than 14 days after the end of the tax year in respect of which the sums are due) from which such interest is to be calculated and for enabling the repayment or remission of such interest;

provision for requiring the payment of interest on sums due in respect of Class 1 or Class 1A contributions which fall to be repaid and for determining the date F65. . . from which such interest is to be calculated;

provision for, or in connection with, the imposition and recovery of penalties in relation to any returns required to be made which relate to Class 1 or Class 1A contributions, but subject to sub-paragraph (7) and paragraph 7 below;

the rate from time to time prescribed for that purpose under section 178 of the M2Finance Act 1989 for the purpose of any enactment (whether or not extending to Northern Ireland) if prescribed by regulations made by virtue of this paragraph; or

such other rate as may be prescribed by such regulations.

a decision relating to contributions falls to be made under or by virtue of Article 7, 9 or 10 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999; and

the decision will affect a person’s liability for, or the amount of, any interest due in respect of those contributions, regulations under sub-paragraph (1) above shall not require any such interest to be paid until the decision has been made.

in returns, certificates and other documents; or

in any other form of record;

at the same time as any specified return required to be made in accordance with a provision of F78PAYE regulations or regulations made under F79section 70(1)(a) or 71 (sub-contractors) of the Finance Act 2004 to which section 98A of the M4Taxes Management Act 1970 applies (the “tax return”); or

if the circumstances are such that the return mentioned in paragraph (a) above does not fall to be made, at a time defined by reference to the time for making that return, had it fallen to be made;

that section shall apply in relation to the contributions return as it applies in relation to the tax return; and

sections 100 to 100D and 102 to F81105 of that Act shall apply in relation to a penalty under section 98A of that Act to which a person is liable by virtue of this sub-paragraph as they apply in relation to any other penalty under that section.

a person is liable to a penalty under subsection (2)(b) or (4) of that section (tax-related penalties) in respect of both a tax return and its associated contributions return, and

an officer of the Inland Revenue authorised for the purposes of section 100 of that Act has determined that a penalty is to be imposed under that provision in respect of both returns,

the maximum penalty that would have been applicable under subsection (2)(b) or (4) of section 98A of that Act (as the case may be) for a penalty in relation to the tax return only; and

the maximum penalty that would have been so applicable in relation to the associated contributions return only.

subsection (2) shall have effect with the omission of the words “England, Wales or” and paragraphs (a) and (b); and

subsection (3) shall have effect with the omission of the words from “instituted in England and Wales” to “and any such proceedings” and the substitution for “that Part of that Act” of “ Part II of the Crown Proceedings Act 1947 ”.

any reference in subsection (1) to tax shall be taken to include a reference to Class 1 F87, Class 1A and Class 1B contributions;

any penalty by virtue of sub-paragraph (4) above shall be regarded as a penalty in respect of the tax return in question; and

where, by virtue of subsection (2) (death), subsection (1)(b) does not apply in relation to a penalty under section 98A(2)(b) or (4) of that Act in respect of a tax return, it shall also not apply in relation to a penalty so imposed in respect of the associated contributions return.

a decision relating to contributions falls to be made under or by virtue of Article 7, 9 or 10 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, and has not yet been made; and

the decision will affect a person’s liability for the penalty, or the amount of it.

“contributions return” and “tax return” shall be construed in accordance with sub-paragraph (1) above; and

fails to provide any information or computation that he is required to provide; or

provides any such information or computation that is incorrect.

prescribe the rates of penalty, or provide for how they are to be ascertained;

provide for the penalty to be imposed by the F93Inland Revenue within 6 years after the date on which the penalty is incurred;

provide for determining the date on which, for the purposes of paragraph (b) above, the penalty is incurred;

prescribe the means by which the penalty is to be enforced; and

provide for enabling the F94Inland Revenue, in their discretion, to mitigate or to remit the penalty, or to stay or to compound any proceedings for it.

provide for returns to be made to the F100Inland Revenue by such date as may be prescribed;

prescribe the form in which returns are to be made, or provide for returns to be made in such form as the F100Inland Revenue may approve;

prescribe the manner in which contributions are to be paid, or provide for contributions to be paid in such manner as the F100Inland Revenue may approve;

prescribe the due date for the payment of contributions;

require interest to be paid on contributions that are not paid by the due date, and provide for determining the date from which such interest is to be calculated;

provide for interest to be paid on contributions that fall to be repaid;

provide for determining the date from which interest to be charged or paid pursuant to regulations under paragraph (e) or (f) above is to be calculated;

provide for a penalty imposed pursuant to regulations under paragraph (h) above to carry interest from the date on which it becomes payable until payment.

a decision relating to contributions falls to be made under Article 9, 10, 11, 13 or 15 of the Social Security (Northern Ireland) Order 1998 or section 22 of the Administration Act; and

the decision will affect a person’s liability for, or the amount of, any interest due in respect of those contributions,

prescribe the rates of penalty, or provide for how they are to be ascertained;

provide for determining the date on which, for the purposes of paragraph (b) above, the penalty is incurred;

prescribe the means by which the penalty is to be enforced; and

provide for enabling the F105Inland Revenue, in their discretion, to mitigate or to remit the penalty, or to stay or to compound any proceedings for it.

the rate from time to time prescribed under section 178 of the Finance Act 1989 for the purpose of any enactment (whether or not extending to Northern Ireland) if prescribed by regulations made by virtue of this paragraph; or

such other rate as may be prescribed by such regulations.

for requiring persons to maintain, in such form and manner as may be prescribed, records of such matters as may be prescribed for the purpose of enabling the incidence of liability for Class 1A F113or Class 1B contributions to be determined, and to retain the records for so long as may be prescribed;

for treating primary Class 1 contributions, when payable on the primary contributor’s behalf by the secondary contributor, but not paid, as actually paid where the failure to pay is shown not to have been with the consent or connivance of, or attributable to any negligence on the part of, the primary contributor and, in the case of contributions so treated, for treating them also as paid at a prescribed time or in respect of a prescribed period;

for treating, for the purpose of any entitlement to benefit, contributions paid at or after any prescribed time as paid at some other time (whether earlier or later) or, in the case of contributions paid after the due date for payment, or at such later date as may be prescribed, as not having been paid;

for enabling contributions to be treated as paid in respect of a tax year earlier or later than that in respect of which they were actually paid;

for treating (for the purposes of Class 2 contributions) a week which falls partly in one, and partly in another, tax year as falling wholly within one or the other of those tax years;

for treating contributions of the wrong class, or at the wrong rate, or of the wrong amount, as paid on account of contributions properly payable (notwithstanding section 14 above, in the case of Class 3 contributions) or as paid (wholly or in part) in discharge of a liability for a F115contributions equivalent premium;

for the repayment, in prescribed cases, of the whole or a prescribed part of any contributions paid by reference to earnings which have become repayable;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

for the repayment, in prescribed cases, of the whole or a prescribed part F118of a Class 1A or of a Class 1B contribution;

for the repayment, on the making of an application in the prescribed manner and within the prescribed time, of Class 2 contributions paid by a person in respect of a period which consists of, or falls within, a tax year for which his earnings from employment as a self-employed earner were, or were such as to be treated by regulations under subsection (4) of section 11 above as being, at a lower rate than the one specified in that subsection for that year;

for excepting a person from liability for contributions repaid by virtue of paragraph (j) above, to the extent that he would not have been so excepted by virtue of section 11(4) above;

for the return of the whole or any prescribed part of any contributions paid either in error or in such circumstances that, under any provision of Part I of this Act or of regulations, they fall to be repaid;

for treating a person as being an employed earner, notwithstanding that his employment is outside Northern Ireland;

for treating a person’s employment as continuing during periods of holiday, unemployment or incapacity for work and in such other circumstances as may be prescribed;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

for any other matters incidental to the payment, collection or return of contributions.

provision made by virtue of paragraph (d) of that sub-paragraph, and

provision made by virtue of paragraph (q) of that sub-paragraph in relation to the matters referred to in paragraph (d),

the Statutory Instruments Act 1946 shall apply to that power as if the Chief Registrar were a Minister of the Crown, and

section 171(3) to (5) above shall apply to those regulations as they apply to regulations made by the Department.