SCHEDULES
SCHEDULE 9 Further consequential amendments
Social Security Contributions and Benefits Act 1992 (c. 4)
3
In section 12 of the Social Security Contributions and Benefits Act 1992 (late paid Class 2 contributions), in subsection (7), after “commences;” there is inserted—
aa
civil proceedings in a magistrates’ court commence when a complaint is made;
I14
In 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
”
.
I25
In 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
”
.
I36
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.
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
”
.
I47
1
Paragraph 7B of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (collection of contributions) is amended as follows.
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
In sub-paragraph (7), for “Secretary of State”, “charges” and “imposes” there are substituted respectively “
Inland Revenue
”
, “
charge
”
and “
impose
”
.
8
Paragraph 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.