Insertion of regulation 46A in the principal Regulations
8. After regulation 46 of the principal Regulations there shall be inserted the following regulation—
“Direct collection and recovery of earnings-related contributions
46A.—(1) The Inland Revenue may authorise arrangements under which earnings-related contributions are to be paid in a different manner from that prescribed by regulation 46 of these Regulations.
(2) The provisions of regulation 46 of these Regulations shall be in addition to any remedy otherwise available for the recovery of earnings-related contributions.”