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30.—(1) Regulation 28A(1) of Schedule 1 (interest on overdue earnings-related contributions, Class 1A contributions or Class 1B contributions) shall be amended as follows.
(2) In the heading for the words “earnings-related contributions, Class 1A contributions or” there shall be substituted the words “earnings-related contributions or”.
(3) In paragraph (1)(a) the words “or a Class 1A contribution which he is liable to pay in that year” shall be omitted.
(4) In paragraph (2)—
(a)for the words “an earnings-related contribution, a Class 1A contribution or” there shall be substituted the words “earnings-related contributions or”;
(b)for the words “Regulation 26, 26A, 26C or 26D” there shall be substituted the words “Regulation 26, 26A or 26C”.
(5) Paragraph 3(b)(ii) shall be omitted.
Regulation 28A was inserted by S.R. 1993 No. 130, regulation 2, and amended by S.R. 1999 No. 117, regulation 10(7).
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