31.—(1) Section 142 of that Act (payment of contributions into National Insurance Fund, etc.) is amended as follows.N.I.
(2) For subsection (4) there is substituted—
“(4) There shall be paid into the National Insurance Fund—
(a)so much of any interest recovered by the Inland Revenue by virtue of paragraph 6 of Schedule 1 to the Contributions and Benefits Act or paragraph 6 of Schedule 2 to that Act as remains after the deduction by them of any administrative costs attributable to its recovery,
(b)the amounts apportioned to the Department under sub-paragraph (6) of paragraph 7 of Schedule 1 to the Contributions and Benefits Act in respect of the penalties mentioned in that sub-paragraph, and
(c)so much of any penalty otherwise imposed by virtue of that paragraph and recovered by the Inland Revenue as remains after the deduction by them of any administrative costs attributable to its recovery.”.
(3) In subsection (4A)(1), for “Department” there is substituted “Inland Revenue”.
Commencement Information
I1Sch. 1 para. 31 in force at 24.3.1999 for specified purposes, see art. 1(2)(b)
I2Sch. 1 para. 31 in force at 1.4.1999 in so far as not already in force by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)
Subsection (4A) was inserted by paragraph 77(2) of Schedule 6 to the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10).