3In 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;”.
4In 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”.
5In 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.
(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.
(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”.
8Paragraph 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.