Amendment of regulation 47A of the principal Regulations10.
(1)
Regulation 47A of the principal Regulations (due date for a direct payment Class 1A contribution) shall be amended as follows.
(2)
In the heading for the words “direct payment” there shall be substituted the words “payment of a”.
(3)
In paragraph (1)—
(a)
the words from “where a direct payment” to “of these Regulations,” shall be omitted;
(b)
for the words “such a contribution” there shall be substituted the words “a Class 1A contribution to the Inland Revenue”.
(4)
In paragraph (2) the words “direct payment” shall be omitted.