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31.—(1) Regulation 28B(1) of Schedule 1 (payment of interest on repaid 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) the words “or a Class 1A contribution” shall be omitted.
(4) In paragraph (2)(a) the words “or a Class 1A contribution” shall be omitted.
(5) In paragraph (3) for the words “an earnings-related contribution, a Class 1A contribution or” there shall be substituted the words “an earnings-related contribution or”.
(6) In paragraph (4)—
(a)in sub-paragraph (a)—
(i)immediately following paragraph (i) there shall be inserted the word “or”;
(ii)paragraph (ii) and the word “or” immediately following it shall be omitted;
(b)in sub-paragraph (b) for the words “the earnings-related contribution, Class 1A contribution or” there shall be substituted the words “the earnings-related contribution or”.
Regulation 28B was substituted by S.R. 1999 No. 117, regulation 10(8).
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