The Social Security (Contributions) Amendment Regulations 1992

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.