The Social Security (Contributions) Amendment Regulations 1992

Amendment of regulation 32 of the principal Regulations

3.  In regulation 32(1) of the principal Regulations (return of contributions)(1) for sub-paragraphs (a) and (b) there shall be substituted the following sub-paragraphs—

“(a) in the case of Class 1 A contributions, does not exceed £0.50, or

(b) in the case of—

(i) Class 1 contributions, or

(ii) Class 2 contributions paid in excess of the amount prescribed in regulation 17,”.

(1)

Regulation 32(1) was amended by regulation 11(a) of S.I. 1984/77 and by regulation 5(6)(a) of S.I. 1985/1398.