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The Social Security (Contributions) Amendment Regulations 1992
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- UK Statutory Instruments
- 1992 No. 97
- Regulation 2
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Amendment of regulation 31 of the principal Regulations
2. In regulation 31 of the principal Regulations (disposal of contributions not properly paid)—
(a)at the beginning there shall be inserted the paragraph number “(1)”;
(b)for the words “(other than Class 4 contributions)” there shall be substituted the words “(other than Class 1 A or Class 4 contributions)”; and
(c)at the end there shall be added the following paragraph—
“(2) Where the whole or any part of a Class 1 A contribution falls to be returned by the Secretary of State to any person under regulation 32(1) of these Regulations, or any part of a Class 1A contribution falls to be repaid by the Secretary of State to any person under regulation 33A(1) of these Regulations, the Secretary of State may treat the amount of that contribution or, as the case may be, that part of that contribution as a payment on account of any secondaryClass 1 contributions or Class 2 contributions properly payable by that person.”.
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