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Social Security Contributions and Benefits (Northern Ireland) Act 1992, Paragraph 3A is up to date with all changes known to be in force on or before 28 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Valid from 28/07/2000
[F1F23A(1)Subject to sub-paragraph (2) below, a person who is or has been liable to pay any secondary Class 1 or any Class 1A or Class 1B contributions shall not—N.I.
(a)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;
(b)otherwise recover any such contributions (directly or indirectly) from any person who is or has been a relevant earner; or
(c)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.
(2)Sub-paragraph (1) above does not apply to the extent that an agreement between—
(a)a secondary contributor, and
(b)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,
allows the secondary contributor to recover (whether by deduction or otherwise) the whole or any part of any secondary Class 1 contribution payable in respect of a gain that is treated as remuneration derived from that earner’s employment by virtue of section 4(4)(a) above.
(3)Sub-paragraph (2) above does not authorise any recovery (whether by deduction or otherwise)—
(a)in pursuance of any agreement entered into before 19th May 2000; or
(b)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.
(4)In this paragraph—
“agreement” includes any arrangement or understanding (whether or not legally enforceable); and
“relevant earner”, in relation to a person who is or has been liable to pay any contributions, means an earner in respect of whom he is or has been so liable.]
Textual Amendments
F1Sch. 1: cross-headings and paras. 3A, 3B inserted (28.7.2000) by 2000 c. 19, ss. 81(2)
F2Sch. 1 paras. 3A, 3B inserted (28.7.2000) by 2000 c. 19, ss. 81(2)
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