Search Legislation

The Social Security (Contributions) Amendment Regulations 1992

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
 Help about opening options

Opening Options

More Resources

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Amendment of Regulation 32 in Schedule 1

20.—(1) Regulation 32 in Schedule 1 (inspection of employer’s records)(1) shall be amended in accordance with the following provisions of this regulation.

(2) After paragraph (1) (a)(2) there shall be inserted the following sub-paragraph—

(aa)all wages sheets, deductions working sheets, and other documents and records what soever relating to the amount of any Class 1A contributions payable by the employer in respect of the years specified by such officer; or.

(3) At the end of paragraph (2) (a)(3) for the word “and” there shall be substituted the word “or”.

(4) After paragraph (2) (a) there shall be inserted the following sub-paragraph—

(aa)the amount of any Class 1A contributions which it appears from the documents and records so produced that the employer is liable to pay to the Collector for the years covered by the inspection, or such an amount in addition to an amount referred to in sub-paragraph (a) of this paragraph; and.

(5) In paragraph (2) (b) after the words “earnings-related contributions” there shall be inserted the words “or Class 1A contributions, or both of those classes of contributions,”.

(6) In paragraph (5)(4) for the word “relate.” there shall be substituted the words “relate; and, in the case of any of those documents or records which contains any information relating to the amount of any Class 1A contribution, for not less than three years after the end of the year in which that contribution became payable under Regulation 26 C (1) or (2).”.

(1)

Regulation 32 was amended by S.I. 1981/82, 1983/395, 1984/77 and 1987/413.

(2)

Paragraph (1) (a) was amended by regulation 8(a) of S.I. 1981/82.

(3)

Paragraph (2) (a) was amended by regulation 12 of S.I. 1983/395 and by regulation 11(9) of S.I. 1987/413.

(4)

Paragraph (5) was added by regulation 8(b) of S.I. 1981/82 and amended by regulation 18 of S.I. 1984/77.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources