Collection and recovery of earnings-related contributions, and Class 1B contributionsU.K.
67.—(1) Subject to the provisions of regulations 68 and 70, earnings-related contributions and Class 1B contributions shall be paid, accounted for and recovered in like manner as income tax deducted from the [F1[F2PAYE income] by virtue of regulations under section 684 of ITEPA 2003 (PAYE Regulations)].
[F3(1A) PAYE income has the meaning given in section 683 of ITEPA 2003.]
(2) F4...The provisions contained in Schedule 4, (which contains provisions derived from [F5the PAYE Regulations] with extensions and modifications) shall apply to and for the purposes of earnings-related contributions and Class 1B contributions.
[F6(3) Schedules 4A (real time returns) and 4B (additional information about payments) apply to and for the purposes of earnings-related contributions.]
Textual Amendments
F1Words in reg. 67(1) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 15(a)
F2Words in reg. 67(1) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 7(a)
F3Reg. 67(1A) inserted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 7(b)
F4Words in reg. 67(2) omitted (1.4.2008) by virtue of The Social Security (Contributions) (Amendment No. 3) Regulations 2008 (S.I. 2008/636), regs. 1(3)(a), 3
F5Words in reg. 67(2) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 15(b)
F6Reg. 67(3) inserted (6.4.2012) by The Social Security (Contributions) (Amendment No. 3) Regulations 2012 (S.I. 2012/821), regs. 1(1), 3