Social Security Contributions and Benefits Act 1992 (c. 4)E+W+S
3E+W+S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4E+W+SIn section 19A(1)(c) of the Social Security Contributions and Benefits Act 1992 (Class 1, 1A or 1B contributions paid in error), for “Secretary of State” there is substituted “ Inland Revenue ”.
5E+W+SIn paragraph 6(4A) of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (power to combine collection of contributions with tax), for “this paragraph” there is substituted “ sub-paragraph (1) above ”.
6(1)Paragraph 7A of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (power to combine collection of contributions with tax) is amended as follows.E+W+S
(2)In sub-paragraph (2)—
(a)after “or to the” there is inserted “ other ”, and
(b)for “Secretary of State” there is substituted “ Inland Revenue ”.
(3)In sub-paragraph (3)—
(a)in paragraph (b) for “Secretary of State” there is substituted “ Inland Revenue ”, and
(b)in paragraph (e), for “Secretary of State, in his” there is substituted “ Inland Revenue, in their ”.
7(1)Paragraph 7B of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (collection of contributions) is amended as follows.E+W+S
(2)In the italic heading immediately preceding the paragraph, for “by Secretary of State” there is substituted “ otherwise than through PAYE system ”.
(3)In sub-paragraph (1), for the words from “prescribed” to the end there is substituted “ prescribed, Class 1, Class 1A, Class 1B or Class 2 contributions shall be paid to the Inland Revenue in a manner different from that in which income tax in relation to which regulations under section 203 of the Income and Corporation Taxes Act 1988 (PAYE) apply is payable. ”
(4)In sub-paragraph (2)—
(a)for “Secretary of State”, in each place where it occurs, there is substituted “ Inland Revenue ”, and
(b)in paragraph (e), the words “subject to sub-paragraph (4) below,” are omitted.
(5)Sub-paragraphs (4) and (6) are omitted.
(6)In sub-paragraph (5)—
(a)in paragraph (b), the words “subject to sub-paragraph (6) below,” are omitted and for “Secretary of State” there is substituted “ Inland Revenue ”, and
(b)in paragraph (e), for “Secretary of State, in his” there is substituted “ Inland Revenue, in their ”.
(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
Commencement Information
8E+W+SParagraph 7C of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (interest and penalties chargeable concurrently with Inland Revenue) shall cease to have effect.